#Section 12AA
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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
CIT cannot deny registration of trust U/s. 12AA by examining activities instead of objects
Income Tax
Income Tax
12AA registration can be cancelled if main activities of assessee-trust were in the nature of trade & Commerce
Income Tax
Income Tax
Trust imparting education irrespective of caste, creed & religion entitled to registration u/s 12AA
Income Tax
Income Tax
Exemption U/s. 11 cannot be denied for Acceptance of Shares as Corpus fund & Utilisation of its sale proceeds towards donation to Corpus of other trust
Income Tax
Income Tax
CIT vs. Surya Educational & Charitable Trust (P&H High Court)
Income Tax
Income Tax
Cancellation of Registration U/s. 12A for expenditure not related to aims & objects ?
Income Tax
Income Tax
Trust having ‘medical relief’ object eligble for exemption even if they incidentally carry on a commercial activity
Income Tax
Income Tax
