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Income Tax : The representation highlights large-scale pendency and administrative bottlenecks under Sections 12AB and 80G, urging immediate re...
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Income Tax : ITAT held that the Commissioner must assess the genuineness of activities and charitable objects instead of rejecting registration...
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...
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.
ITAT Delhi ruled that CIT(E) cannot evaluate the merit of charitable activities when granting 12AB/80G registration, restoring the trust’s exemptions. Procedural overreach by tax authorities cannot deny valid registration.
The Tribunal set aside cancellation of charitable registration after finding lack of proper opportunity and consideration of submissions. Fresh adjudication was directed in line with natural justice.
The issue was whether certain objects benefiting members disqualified charitable registration. The Tribunal ruled that dominant charitable objects like education and aid to poor students justified granting registration.
SEO Description: The Tribunal held that post–Finance Act 2025, eligible trusts must receive ten-year registration under Section 12AB. A five-year registration granted after the amendment was therefore held invalid.
ITAT Jaipur held that application for approval under section 80G inadvertently considered as application under section 12AB of the Income Tax Act is against principle of natural justice. Accordingly, matter restored back to CIT(E).
The Tribunal held that income assessment issues cannot prevent granting registration under section 12AB, directing the renewal for a trust already registered under 12AA.
