#Section 12AB
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538 articlesIncome Tax
Income Tax
Technical Delay in Form 10B Filing Not a Ground to Deny Tax Exemption: Madras HC
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80G & 12AB Registration Cannot Be Denied for Non-Commencement of Hospital
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Section 80G Rejection Set Aside – Absence of Irrevocability Clause Not a Valid Ground
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CSR Trust Denied Registration Wrongly: ITAT Directs Grant of 12AB & 80G Approval
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Section 12AB Registration Cannot Be Denied for Non-Commencement of Activities: ITAT Chennai
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ITAT Pune Allowed Exemption Despite Delay in Form 10/10B Filing
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Charitable Status Reconsideration Ordered as Fee-Based Activities Alone Not Grounds for 12AB Rejection
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Section 12AB Registration Cannot Be Denied for Missing Irrevocability Clause Alone: ITAT Follows Bombay HC
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ITAT Disallows Double Exemption & Unutilised Accumulation u/s 11; Revenue Appeal Allowed
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No Sections 12AB and 80G denial if No Evidence of Community Bias or Non-Genuine Activities
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Registration u/s. 12AB cannot be rejected without examining incidental nature of receipts: Matter restored
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Fresh U/s 12AB Application Cannot Be Rejected Due to Earlier Denial – ITAT Restores Matter for Reconsideration
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Charity ≠ Commerce – ITAT Grants U/s 12AB Registration to Trust Despite Sales Activity
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