#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
Registration U/s. 12AA cannot be denied for registration of society twice with Registrar of Societies
Income Tax
Income Tax
CIT can refuse to grant registration to Charitable trust only if he is not satisfied with Genuineness of its activities
Income Tax
Income Tax
Trust Corpus Fund cannot be taxed despite non registration u/s 12AA
Income Tax
Income Tax
Deemed Registration U/s. 12AA if not granted or refused by CIT within 6 Months
Income Tax
Income Tax
At registration stage CIT not supposed to examine Nature of Activities
Income Tax
Income Tax
Sec. 12AA registration cannot be denied merely for having activities outside India
Income Tax
Income Tax
In absence of trust deed CIT cannot consider Trust Registration Application
Income Tax
Income Tax
Surplus generation from charitable activities did not dis-entitle assessee from registration U/s. 12A
Income Tax
Income Tax
Registration U/s. 12AA cannot be denied for mere non filing of Return
Income Tax
Income Tax
Mere surplus year after year cannot be deciding factor to deny exemption U/s. 11
Income Tax
Income Tax
Yoga a form of ‘medical relief and Propagation of Yoga constitutes imparting of education
Income Tax
Income Tax
Trust Registration cannot be denied for absence of dissolution clause in Trust Deed
Income Tax
Income Tax
Registration u/s 12AA cannot be denied on town Planning Activities continuing from earlier years
Income Tax
Income Tax
