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Income Tax : ITAT Surat held that existing charitable institutions obtaining provisional approval for the first time should not be denied regul...
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Income Tax : CBDT extends deadline for trusts and institutions to submit audit reports in Form 10B/10BB until November 10, 2024....
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Income Tax : CBDT issues Notification no. 19/2021 dated 26/03/2021 pertaining to procedure for registration of fund/ trust/charitable instituti...
Arulcheyal Kainkarrya Sabha Vs CIT (Exemptions) (ITAT Chennai) The appeals before the Income Tax Appellate Tribunal (ITAT), Chennai, arose from the order dated 22.09.2025 passed by the Commissioner of Income Tax (Exemptions) [CIT(E)], Chennai, rejecting the assessee trust’s applications for registration under Sections 12AB and 80G of the Income Tax Act, 1961. The assessee is […]
The Tribunal held that scholarship granted in Indian Rupees to an Indian student for study abroad is not expenditure outside India and restored the 12AB registration application.
The Tribunal clarified that under the pre-amended law, accumulated income could be applied within five years or the immediately following year. Utilization within the sixth year barred taxation in AY 2023-24.
ITAT Amritsar upheld rejection of 12AB registration after finding that only ₹2.51 lakhs out of ₹40 lakhs received was spent on charitable activities. The Tribunal held that minimal charity expenditure and dominant non-charitable spending justified denial of registration.
ITAT Mumbai ruled that registration under section 12AB cannot be refused based on apprehended future application of funds or possible violations. The Tribunal held that the authority must restrict examination to objects and genuineness of activities, restoring the matter for fresh consideration.
The Tribunal held that the scope of enquiry at the registration stage is limited to objects and genuineness of activities. The application was remanded after the trust undertook to delete clauses permitting overseas fund use.
ITAT Mumbai held that even if Section 11 exemption is denied due to lack of registration, the Assessing Officer cannot tax entire gross receipts without examining expenditure. Only net income, if any, can be brought to tax.
The Tribunal held that examining the donor’s creditworthiness and seeking income-tax returns at the registration stage is beyond the scope of section 12AB. Registration cannot be denied on such grounds when charitable objects and activities are genuine.
The authority cancelled existing registration without invoking the procedure under Section 12AB(4). The Tribunal ruled that supersession of registration requires proof of specified violations and due process. In its absence, cancellation was illegal.
The ITAT condoned a 66-day delay after accepting that the trust was unfamiliar with the income-tax e-filing system. The matter was restored for fresh consideration with costs imposed.
