#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
Applicability to earlier years of registration granted to a trust or institution
Income Tax
Income Tax
Budget 14- Cancellation of registration of the trust or institution in certain cases
Income Tax
Income Tax
Budget 2014 – Exemption u/s. 10 not allowable to trust who opted for special dispensation U/s. Sections 11, 12 & 13
Income Tax
Income Tax
Charity from loan taken is Not a valid reason for denying sec 12AA registration
Income Tax
Income Tax
Charitable & religious trust eligible for Exemption U/s. 11 & 12 if not benefiting any specific religious community- SC
Income Tax
Income Tax
Denial of Registration u/s 12A for mere unsubstantial activities not justified
Income Tax
Income Tax
Registration U/s. 12AA cannot be refused for mere non commencement of charitable or religious activity by Trust
Income Tax
Income Tax
No Deemed Registration of Trust on expiry of Time-limit to pass decision on trust’s registration U/s. 12AA
Income Tax
Income Tax
Six Month Time limit for disposal of trust registration application is directory
Income Tax
Income Tax
Registration U/s. 12A not to be denied if objects of trust are charitable
Income Tax
Income Tax
Carrying IPL matches is not a Charitable Activity
Income Tax
Income Tax
Even if trust receipt exceed Rs.10 lakh AO can deny exemption but cannot cancel its registration
Income Tax
Income Tax
Before start of an activity CIT cannot question genuineness of the same to deny registration u/s. 12AA
Income Tax
Income Tax
