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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...
Income Tax : A detailed overview of limitation periods prescribed under the Income-tax Act reveals how missing statutory deadlines can lead to ...
Income Tax : This analysis explains how Parliament designed Sections 11 to 13 to ensure that tax-free income is ultimately used for charitable ...
Income Tax : This analysis explains how charitable and religious trusts qualify for exemption under Sections 11 to 13 of the Income-tax Act. It...
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 : 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 : 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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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....
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...
A complete guide to the major Income Tax and GST compliance deadlines falling in July 2026, including ITR filing, TDS/TCS, GST returns, and statutory forms.
The Tribunal ruled that loss of an old Section 12A registration certificate is only a procedural deficiency and cannot by itself justify rejection of a Section 12AB application. The matter was remanded for verification of departmental records.
The Pune ITAT refused to condone a 661-day delay in filing an appeal against rejection of Section 12AB registration. It held that vague explanations regarding a tax consultant and wrong email address, without supporting evidence, did not constitute sufficient cause.
The Tribunal ruled that rejection of Section 12AB registration merely because no expenditure was reflected in the financial statements was unsustainable without examining the trust’s actual activities. Fresh adjudication was directed after proper verification.
ITAT Nagpur held that rejection of 12A and 80G applications solely because of an incorrect statutory provision was unsustainable. The matter was remanded after directing the authority to allow rectification and decide the applications on merits.
The ITAT set aside the rejection of registration under Section 12AB after noting that only one opportunity of hearing had been provided. The matter was remanded for fresh adjudication with directions to allow the assessee to submit supporting documents.
ITAT Bangalore held that the Income-tax Act does not prohibit a charitable trust from filing a second application for registration under Section 12AB after an earlier rejection.
The ITAT held that notices issued only through the ITBA Portal did not constitute valid service under the Income-tax Act and Rules. It remanded the Section 12AB application for fresh consideration after granting a proper hearing.
The ITAT Chandigarh held that once registration under Section 12AB had been directed to be granted, the primary basis for rejecting approval under Section 80G ceased to exist. The matter was remanded to examine the remaining statutory conditions under Section 80G.
ITAT Delhi remitted matters relating to sections 12AB and 80G after finding that the impugned orders did not clearly establish whether the assessee had filed replies or complied with notices. The cases were sent back for fresh adjudication in the interest of substantive justice.
