#Section 12AA
Log in to FollowSection 12AA of Income-Tax Act, 1961 deals with Procedure for Registration of a Charitable Trust or institution
Income Tax
Income Tax
Corpus fund cannot be taxed even if registration u/s 12AA has not been granted
Income Tax
Income Tax
Registration U/s. 12AA cannot be denied for non-filing of books & vouchers
Income Tax
Income Tax
No charity in Mere supply of food to poor received from Govt or Intermediaries
Income Tax
Income Tax
Registration U/s. 12AA cannot be denied for non filing of Income Tax Return
Income Tax
Income Tax
Section 12A Registration to Convent- HC refers matter back to CIT
Income Tax
Income Tax
Registration U/s. 12AA cannot be Rejected on the ground that trust formed to carry out CSR activities
Income Tax
Income Tax
Corpus specific voluntary contributions received by trust not registered U/s. 12A/12AA not taxable
Income Tax
Income Tax
Taxation Aspects of Charitable Trusts
Income Tax
Income Tax
Section 40(a)(ia) not applicable to charitable or religious trust before 01.04.2019
Income Tax
Income Tax
Application U/s. 12AA cannot be rejected merely on account of extraordinary powers with managing trustee
Income Tax
Income Tax
Deemed Registration if CIT fails to dispose off sec. 12AA application within 6 months
Income Tax
Income Tax
Registration U/s.12AA cannot be cancelled for mere failure to communicate amendment in trust deed
Income Tax
Income Tax
Mere receipt in excess of limit in proviso to section 2(15) would not result in cancellation of registration U/s. 12AA
Income Tax
Income Tax
