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Section 12AA

Section 12AA of Income-Tax Act, 1961 deals with Procedure for Registration of a Charitable Trust or institution

Latest Articles


Section 12,12A, 12AA, 12AB: Analysis, Registration Procedure, Exemption & FAQs

Income Tax : Understand the income of trusts or institutions, including registration, exemptions, and FAQs. Learn about Sections 12A, 12AA, and...

June 7, 2024 1878 Views 0 comment Print

Understanding Section 43B(h) | Impact on MSME Payments

Income Tax : Understand the impact of Section 43B(h) on businesses: Learn about deductions for MSME payments and the importance of timely payme...

April 2, 2024 11223 Views 3 comments Print

Eligibility and process of Registration of Charitable Trust in India

Income Tax : Learn the eligibility criteria and step-by-step process for registering a charitable trust in India. Discover the significance, ad...

March 18, 2024 3054 Views 0 comment Print

Assessment of Charitable and Religious Trusts and Institutions

Income Tax : Analyzing the complexities of non-profit sectors globally, this guide on Assessment of Charitable and Religious Trusts and Institu...

February 2, 2024 8712 Views 0 comment Print

Section 115TD(3) of Income Tax Act Nightmare for Charitable Trusts

Income Tax : Explore the implications of Income Tax Act's Section 115TD(3) introduced by the Finance Act 2022 on charitable trusts. Learn about...

December 17, 2023 6933 Views 0 comment Print


Latest News


Request to relax confusion created in new registration regime for charitable organizations

Income Tax : Karnataka State Chartered Accountants Association made a representation on 31.10.2022 to Minister of Finance Smt. Nirmala Sitharam...

November 3, 2022 7065 Views 1 comment Print

CAG report on Income Tax Exemptions to Charitable Trusts & Institutions

Income Tax : CAG noticed ineffective monitoring of accumulation of income and its utilization, ineffective monitoring of receipts and utilizati...

August 9, 2022 1437 Views 0 comment Print

Representation on Issues in Registration of Charitable institutions due to order of CITs

Income Tax : BCAS representation in regard to the conditions set out in various orders of registration granted to Charitable institutions in re...

December 1, 2021 5250 Views 0 comment Print

Improper drastic changes in Income tax provisions relating to Trusts/NGOs

Income Tax : CA Shailesh R Ghedia president of BJP Professional Cell, Mumbai has written a letter to Honorable Finance Minister, Smt. Nirmala S...

April 30, 2021 9195 Views 1 comment Print

Deferment for Approval/ Registration of Charitable Trusts & Exempt Institutions

Income Tax : Deferrement of Procedure for Approval/ Registration/Notifications of certain entities U/s 10(23C), 12AA, 35 & 80G of Incom...

May 9, 2020 9558 Views 1 comment Print


Latest Judiciary


Allahabad HC Affirms exemption of process fees for approval of maps for Charitable Society

Corporate Law : Read about Allahabad High Court's ruling directing Saharanpur Development Authority to reconsider exemption under Income Tax Act f...

June 25, 2024 24 Views 0 comment Print

Taxability of rental income from letting out of building along with furniture & fixtures

Income Tax : Explore the detailed analysis of the Active Securities Ltd Vs ITO (ITAT Delhi) case regarding the taxation of rental income from l...

June 19, 2024 1281 Views 0 comment Print

ITAT Kolkata Grants section 80G(5)(iii) registration to Income Tax Bar Association

Income Tax : ITAT Kolkata grants exemption registration to Income Tax Bar Association Calcutta, overturning CIT's decision. Read the full detai...

June 16, 2024 294 Views 0 comment Print

Temporary donations to other charitable entities did not violate spirit of Section 11

Income Tax : Delhi High Court allows exemptions on temporary donations by one charitable trust to another. Understand the implications and full...

June 13, 2024 393 Views 0 comment Print

ITAT Directs Re-adjudication for Trust Registration Rejection Due to Gujarati to English Name Translation Mismatch

Income Tax : Explore the detailed analysis of the ITAT Ahmedabad order regarding the rejection of registration of Parul University Alumni Assoc...

June 7, 2024 222 Views 0 comment Print


Latest Notifications


Clarification regarding Form No 10AC issued till the date of this Circular

Income Tax : PCIT or CIT can examine if there is any specified violation by the trust or institution registered or provisionally registered und...

June 3, 2022 16158 Views 0 comment Print

CBDT notifies New Income Tax Rules & Forms for Trust & NPOs

Income Tax : CBDT issues Notification no. 19/2021 dated 26/03/2021 pertaining to procedure for registration of fund/ trust/charitable instituti...

March 26, 2021 127020 Views 1 comment Print

New Procedure for registration, approval U/s.10(23C), 12AA, 35 & 80G deferred

Income Tax : CBDT has decided that the implementation of new procedure for approval/ registration/notification of certain entities shall be def...

May 9, 2020 7215 Views 0 comment Print

Bombay Public Trusts (Second Amendment) Rules, 2019

Income Tax : These rules may be called the Bombay Public Trusts (Second Amendment) Rules, 2019. 2. In rule 1 of the Bombay Public Trusts Rules,...

May 15, 2019 71382 Views 5 comments Print

Time allowed for filing of return of income by Trust claiming exemption

Income Tax : Thus, for a trust registered u/s 12AA of the Act to avail the benefit of exemption u/s 11 shall inter-alia file its return of inco...

April 23, 2019 29460 Views 3 comments Print


Registration under FCRA cannot be denied to society on mere bald report on use of Foreign Contribution

November 17, 2017 4230 Views 0 comment Print

The petitioner – a Society registered under the Societies Registration Act, 1860 – has filed the present petition impugning communications dated 01.08.2014 and 07.12.2015 (hereafter referred to as the impugned communications)

Merely charging of fees does not make an educational institute non charitable

November 8, 2017 1842 Views 0 comment Print

Jaycees Public School Vs. ITO (ITAT Delhi) We do not find that assessee is not engaged in the educational activities as merely charging of the fees does not make it existing for the purposes of the profit.

Hyderabad Cricket Association allowed to claim exemption u/s. 11

October 25, 2017 960 Views 0 comment Print

Hyderabad Cricket Association is not engaged in activities in nature of trade and commerce or business and therefore, eligible to enjoy the benefit of section 11 of the Income Tax Act, 1961, the Income Tax Appellate Tribunal, Hyderabad bench said last week while disposing appeals filed by both HCA and the department.

Giving awards, felicitating eminent people and organizing public debates is not charitable activity

October 13, 2017 1137 Views 0 comment Print

Denying 12AA registration to a Trust, ITAT held that activity of organizing meetings and giving awards to eminent people do not fit into the definition of charitable purpose under Income Tax Act, 1961.

No S. 12AA Registration cancellation for non-start of charitable or religious activity

September 30, 2017 2232 Views 0 comment Print

Registration U/s. 12AA cannot be cancelled on the ground that trust has not yet commenced charitable or religious activity- CIT vs. Shreedhar Sewa Trust (Allahabad High Court)

At registration stage of a charitable trust u/s 12AA CIT not required to look its activities

September 24, 2017 1890 Views 0 comment Print

This appeal under Section 260­A of Income Tax Act, 1961 (hereinafter referred to as the Act, 1961) has arisen from judgment and order dated 12.04.2017 passed by Income Tax Appellate Tribunal, Lucknow Bench A, Lucknow (hereinafter referred to as the Tribunal) in ITA No. 492/LKW/2016.

Cancellation of Assess Trust justified for accepting donation and giving back the same in cash

September 13, 2017 2232 Views 0 comment Print

These are appeals by the assessee against two orders both dated 25-2-2016 of C.I.T. (Exemptions), Kolkata (i) passed under section 12AA(3) of the Income Tax Act, 1961 withdrawing/cancelling the registration with effect from 1-4-2012

Registration U/s. 12AA cannot be denied for registration of society twice with Registrar of Societies

September 11, 2017 2481 Views 0 comment Print

A persual of rule 17A shows that the only requirement to seek registration under section 12A is to furnish documents evidencing creation of trust or establishment of institute in original, which assessee had duly furnished in the form of trust deed, therefore, denial of registration on the ground of registration of the society twice with Registrar of Societies, was not correct.

CIT can refuse to grant registration to Charitable trust only if he is not satisfied with Genuineness of its activities

July 11, 2017 984 Views 0 comment Print

CIT (Exemptions) Vs. Lord Krishna Charitable Trust (Punjab and Haryana High Court) Section 12AA prescribes the scope and ambit of the enquiry that the CIT is authorized to carry out at the time of grant of registration to a trust or institution. The scope of the enquiry revolves around the nature of the objects and […]

Trust Corpus Fund cannot be taxed despite non registration u/s 12AA

May 22, 2017 13194 Views 1 comment Print

Corpus fund which is meant for specific purpose to meet out capital expenditure could not be part of annual receipts of educational institution, even if no registration u/s 12AA have been granted.

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