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CA, CS, CMA : A complete guide to the major Income Tax and GST compliance deadlines falling in July 2026, including ITR filing, TDS/TCS, GST ret...
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Income Tax : This analysis explains how Parliament designed Sections 11 to 13 to ensure that tax-free income is ultimately used for charitable ...
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Income Tax : ITAT Mumbai held that denial of Section 11 exemption does not bar consideration of deductions under Section 57(iii) after factual ...
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The ITAT held that the PCIT (Central) had no authority to cancel trust registration under Section 12AB. Jurisdiction for exemption matters lies exclusively with the Commissioner (Exemption).
The Tribunal held that selecting an incorrect clause in Form 10AB is a technical defect. Charitable registration cannot be denied when all substantive requirements are satisfied.
The Tribunal held that the six-month timeline under section 12A(1)(ac)(iii) does not apply to existing trusts. Final registration cannot be rejected merely on alleged delay.
The Tribunal held that incorrect selection of a clause while filing Form 10AB is a technical and curable defect under the new registration regime. Applications for registration and approval were restored for fresh adjudication on merits.
Expanded grounds for cancellation now include legal non-compliance and incorrect disclosures. Trusts must treat accuracy and governance as mission-critical.
Objects benefiting specific communities or allowing overseas application of funds invite rejection. The ruling focus is on deed language, not intent.
The Tribunal upheld cancellation after finding that funding practices influenced editorial content and political narratives. The ruling confirms that such conduct constitutes specified violations warranting loss of charitable status.
The tribunal dismissed the appeal as time-barred because no condonation petition was filed. Delay without explanation renders the appeal non-maintainable.
The case examined rejection of registration without affording a proper opportunity of being heard. The Tribunal ruled that deciding against the trust without confronting it on objections violates principles of natural justice. Key takeaway: procedural fairness is mandatory in section 12A proceedings.
The Tribunal held that incorrect selection of a clause in Form 10AB is a curable clerical mistake. Registration applications cannot be rejected without examining the trust’s objects and activities on merits.
