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...
The Indian Red Cross Society’s denial of registration under sections 12AB and 80G(5) of the Income Tax Act faces reevaluation by the ITAT due to concerns about compulsory donation fund transfers.
Read about Kai Vaijanath Channappa Darde Vaidyakiya Research Centre’s appeal against the rejection of its registration u/s 12A(1)(ac) by CIT(E). ITAT Pune remits the matter for de-novo consideration.
Explore key income tax compliance requirements for charitable and educational institutions under the Income Tax Act for the assessment year 2023-24.
Learn about exemption possibilities under Sec. 10(23C) for registered educational or medical institutions and the need for Form 10B/10BB. Get clarity on tax implications.
ITAT Pune provides another chance for evidence submission in relation to trust registration under Section 12AB of the Income Tax Act. Details and analysis.
ITAT Jaipur restored the matter back to CIT(E) as application for registration u/s. 12AB of the Income Tax Act was rejected solely due to alleged non-genuineness of the activities as charitable nature of activities of assessee not disputed.
In a recent case, ITAT Pune grants 12AA registration to Kanojiya Pardeshi Dhobi Trust, allowing its charitable activities during COVID-19. Full order analysis.
In a case involving Section 12AB registration denial, the ITAT orders re-adjudication due to non-consideration of submissions by the trust.
Analysis of ITAT Chandigarh’s ruling on service of notice in income tax cases, emphasizing the importance of proper notification to taxpayers.
ITAT Pune re-adjudicates Vishranti Gruh Trust’s cancelled 12AB registration due to failure in furnishing genuineness of activities. Learn more about the decision.
