#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
Cancellation of Registration U/s 12AA(3) should be based on activities of Trust and not of Trustees
Income Tax
Income Tax
Registration u/s 12AA cannot be denied to an educational institute merely because it’s is been run by Christian community
Income Tax
Income Tax
CIT Cannot Deny Registration of Trust U/S 12AA without Examining Activities & Objects of Trust
Income Tax
Income Tax
Registration u/s 12AA cannot be denied by invoking provisions of section 2(15)
Income Tax
Income Tax
Welfare bodies formed under state statute eligible for registration u/s 12AA despite charging fees for their services
Income Tax
Income Tax
CIT can look into genuineness of activities of trust to satisfy himself about its activities
Income Tax
Income Tax
CIT can reject registration of society u/s 12AA if charitable objects are missing: HC
Income Tax
Income Tax
3 Important Income Tax Case laws on Charitable or Religious Trusts and Institutions
Income Tax
Income Tax
Allowability of depreciation claimed during the course of assessment proceedings?
Income Tax
Income Tax
Registration granted U/s. 12AA(3) cannot be withdrawn on mere presumptions and surmises
Income Tax
Income Tax
Extension U/s 80G(5) cannot be denied for violation of section 13
Income Tax
Income Tax
While granting Registration U/s. 12A CIT not required to look into trust activities
Income Tax
Income Tax
Registration u/a 12AA cannot be canceled due to receipts exceeding threshold limit of section 2(15)
Income Tax
Income Tax
