#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
Sec. 12AA Cancellation of Registration of society which collects huge fees although formed to run the dental college without any fees from students is justified
Income Tax
Income Tax
CIT cannot assess objects vis-a-vis donation at registration Stage
Income Tax
Income Tax
Registration U/s. 12AA cannot be cancelled merely because collection exceeds threshold limit provided u/s 2(15)
Income Tax
Income Tax
Exemption U/s. 11 to 13 cannot be claimed in absence of Registration u/s 12AA
Income Tax
Income Tax
Sec. 12AA Training in rock climbing, mountaineering, bag-packing, kayaking, sailing and rafting is educational activity
Income Tax
Income Tax
Approval u/s 80G(5) cannot be denied at initial stages for not undertaking any activity or Substantial Activity
Income Tax
Income Tax
Registration U/s. 12AA(3) cannot be made before date of introduction of Sec. 12AA(3)
Income Tax
Income Tax
Registration under FCRA cannot be denied to society on mere bald report on use of Foreign Contribution
Income Tax
Income Tax
Merely charging of fees does not make an educational institute non charitable
Income Tax
Income Tax
Hyderabad Cricket Association allowed to claim exemption u/s. 11
Income Tax
Income Tax
Giving awards, felicitating eminent people and organizing public debates is not charitable activity
Income Tax
Income Tax
No S. 12AA Registration cancellation for non-start of charitable or religious activity
Income Tax
Income Tax
At registration stage of a charitable trust u/s 12AA CIT not required to look its activities
Income Tax
Income Tax
