Income Tax : CS 04 scrutiny examines whether trusts and NGOs validly claimed exemption in ITR-7 despite registration, approval, renewal, cancel...
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...
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 : ITAT Mumbai held that denial of Section 11 exemption does not bar consideration of deductions under Section 57(iii) after factual ...
Income Tax : ITAT Surat held that delayed filing of Form 10B is a procedural lapse and remanded the matter after directing the AO to consider t...
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...
Income Tax : High Court restrained tax recovery, holding the Section 154 order prima facie breached natural justice by withdrawing exemption wi...
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...
ITAT Nagpur overturns CIT(E) order, restoring trust’s 12AB registration. Procedural lapses don’t negate genuine charitable activities.
ITAT Mumbai rules that having an object to apply income outside India is not a valid reason to deny Sec 12AB registration to a charitable trust.
The ITAT Dehradun directs a fresh review of Uttarakhand Civil Aviation Development Authority’s tax exemption application due to insufficient proof of charitable activities.
ITAT Jaipur directs CIT(E) to review OP Dargar Foundation’s rejected 12AB registration, citing curable defects & natural justice. Delay condoned based on Katiji Judgment.
ITAT Mumbai sends Simple Vedas Foundation’s 12AB & 80G rejection cases back to CIT(E) for fresh assessment after insufficient opportunity to submit details.
ITAT Surat allows Swaminarayan Gadi Trust to rectify errors in its tax exemption applications under Sections 12A/12AB and 80G(5) of the Income Tax Act.
ITAT Mumbai remands case after CIT(E) rejects 12A registration due to missing documents, directing the applicant to submit required details for reconsideration.
ITAT Mumbai restores rejection of Sports Unlimited Foundation’s 12AB and 80G registration over foreign expenditure concerns, directing fresh adjudication.
ITAT Pune sets aside CIT’s rejection of Saibaba NGO’s 80G trust registration, citing lack of opportunity for response, and orders fresh adjudication.
The bench stated that Tribunal after concluding that the BCCI’s Appeal before it “was not maintainable”, exceeded its jurisdiction in recording the above observations virtually upholding the impugned communication/order.
