#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
Retrospective cancellation of registration of Charitable Status invalid: ITAT Lucknow
Income Tax
Income Tax
12AB Registration Cannot Be Denied Solely for Non-Commencement of Activities ITAT Chennai
Income Tax
Income Tax
No Irrevocability Clause Required for Sec 12AB Registration – Bombay HC Quashes Rejection of Trust Registration
Income Tax
Income Tax
Sec 154 Cannot Be Used to Deny Sec 11 Exemption on Form 10B Delay – ITAT Restores Benefit
Income Tax
Income Tax
Exemption Allowed as Corpus Donations Excluded from Annual Receipts U/s. 10(23C)(iiiad)
Income Tax
Income Tax
Charitable Trust Allowed to Set-off Earlier Years’ Excess Application Against Current Income; Form 9A Not Required
Income Tax
Income Tax
ITAT Chennai: Registration u/s 12AB & 80G Cannot Be Denied Merely Because Trust Has Not Yet Started Activities
Income Tax
Income Tax
ITAT Chennai: Ad-hoc Disallowance of Expenses Not Permissible Without Pointing Specific Defects in Books
Income Tax
Income Tax
ITAT Chennai: Milk Trading by Charitable Trust Does Not Automatically Attract Proviso to Sec.2(15) – Matter Remanded
Income Tax
Income Tax
Exemption u/s 11 Cannot Be Denied in u/s 143(1) Processing When Registration u/s 12AA Granted Retrospectively
Income Tax
Income Tax
Ex-Parte Assessment Reopened After Trust Produced Registration and Supporting Documents in Appeal
Income Tax
Income Tax
Investment Cannot Be Treated as Income Merely for Alleged Section 13 Breach: ITAT Delhi
Income Tax
Income Tax
Karnataka HC Set Aside Rejection of Section 10(46) Exemption for Violating Natural Justice
Income Tax
Income Tax
