Income Tax : The article explains how procedural lapses in trust registration renewal can activate Section 115TD and impose heavy tax on accret...
Income Tax : The Income-tax Department intensified scrutiny of charitable entities after finding high surplus margins, premium pricing, and com...
Goods and Services Tax : The content addresses key statutory deadlines under income tax and GST laws for May 2026. It highlights due dates and compliance r...
Income Tax : The new law replaces time-bound approvals with continuous compliance monitoring for charitable entities. Registration now survives...
Income Tax : The approach differs for pending, rejected, or delayed applications. Trusts must choose the right remedy based on procedural posit...
Income Tax : The representation highlights large-scale pendency and administrative bottlenecks under Sections 12AB and 80G, urging immediate re...
Income Tax : Suggestions to simplify 12AB and 80G renewal for charitable trusts, proposing conditional approvals, straight-through processing f...
Income Tax : Learn about the updated timelines for processing applications by trusts, funds, and institutions seeking tax exemption under secti...
Income Tax : Understand amendments to trust registration timelines under Income-tax Act section 12A. Learn how delays can be condoned by the Co...
CA, CS, CMA : Explore the challenges faced by Charitable Trusts due to delays or errors in submitting applications under Section 12A(1)(ac) of t...
Income Tax : The Tribunal condoned a 60-day delay after accepting explanations relating to migration of the ITAT portal and the death of a fami...
Income Tax : ITAT Mumbai held that the Commissioner of Income Tax (Exemptions) cannot impose independent or contingent conditions while grantin...
Income Tax : ITAT Bangalore held that the Income Tax Act does not bar a trust from filing a fresh Section 80G application merely because an ear...
Income Tax : The Calcutta High Court upheld rejection of exemption under Section 12AB after finding that proposed microfinance activities invol...
Income Tax : The ITAT held that the institution’s activities as a seminary imparting religious training to priests established its religious ...
Income Tax : CBDT extends deadline for trusts and institutions to submit audit reports in Form 10B/10BB until November 10, 2024....
Income Tax : PCIT or CIT can examine if there is any specified violation by the trust or institution registered or provisionally registered und...
Income Tax : CBDT issues Notification no. 19/2021 dated 26/03/2021 pertaining to procedure for registration of fund/ trust/charitable instituti...
The issue was rejection of charitable registration for alleged non-compliance. The Tribunal held that an ex parte rejection without adequate opportunity warrants remand for fresh consideration.
The association’s surplus was not distributable to members and activities were non-profit. The ITAT ruled that these factors support charitable character and restored the case for re-evaluation.
ITAT Pune condoned an 897-904 day delay in appeals, holding the delay was unintentional and due to incorrect guidance. The case highlights that bona fide professional errors can justify condonation of delay.
The tribunal held that mere absence of substantial activities since inception is not conclusive where charitable objects are genuine. A fresh opportunity must be granted to substantiate activities with evidence.
The ITAT held that denying registration without adequate opportunity is invalid. Authorities must fairly examine replies and documents before rejection.
Both 12AB and 80G applications were rejected without adequate reasoning or opportunity. The Tribunal emphasized mandatory compliance with due process. The cases were sent back for de novo consideration.
The ITAT held that cancellation of provisional registration merely for non-compliance with notices is unsustainable when lapses are not deliberate. The case was remanded to allow the applicant a fair opportunity to establish genuineness of activities.
The ITAT held that registration cannot be denied based on an incorrect interpretation of trust objects. Where amended deeds and clarifications exist, authorities must examine them before rejecting 12AB registration.
Delhi ITAT observed that cancelling provisional registration without considering submitted documents amounts to arbitrary exercise of power. Such orders must be reconsidered after granting proper opportunity of hearing.
The issue involved denial of charitable registration citing delay and lack of evidence. The Tribunal ruled that the assessee deserved a final opportunity to substantiate activities before a fresh decision is taken.
