Income Tax : The Income Tax Department has issued detailed FAQs explaining registration, audit, return filing, investment norms, and tax exempt...
Income Tax : The article explains how accurate Form 10BD reporting protects donor deduction claims, prevents penalties, and ensures consistency...
Income Tax : The new framework eliminates mandatory renewals and replaces them with continuous monitoring. Donor eligibility now depends on sus...
Income Tax : The new Income Tax Rules, 2026 permit reapplication within one month of rejection. This provides a faster alternative to appeals a...
Income Tax : The approach differs for pending, rejected, or delayed applications. Trusts must choose the right remedy based on procedural posit...
Income Tax : Authorities cannot insist on adding an irrevocable clause in trust deeds for Section 12A renewal when the trust is otherwise legal...
Income Tax : The representation highlights large-scale pendency and administrative bottlenecks under Sections 12AB and 80G, urging immediate re...
Income Tax : This explainer breaks down how Section 80G deductions work and who can claim them. It highlights deduction categories, qualifying ...
Income Tax : The Pune Chartered Accountants' Society has requested an extension for tax audit and ITR filing deadlines for FY 2024-25, citing t...
Income Tax : Suggestions to simplify 12AB and 80G renewal for charitable trusts, proposing conditional approvals, straight-through processing f...
Income Tax : ITAT Mumbai held that eligible CSR donations qualify for Section 80G deduction if statutory conditions are met, despite disallowan...
Income Tax : ITAT Surat held that existing charitable institutions obtaining provisional approval for the first time should not be denied regul...
Income Tax : ITAT condoned the filing delay and remanded the case to the CIT(E) to examine whether the trust satisfies all 80G requirements....
Income Tax : ITAT held Form 10AB was filed beyond the prescribed time but permitted the trust to seek CBDT condonation under Section 119(2)(b) ...
Income Tax : ITAT held no TDS was required as the Revenue failed to prove the services made technical knowledge available under the India-US DT...
Income Tax : Exercising powers under Section 119(2)(b), CBDT has condoned delays in Form 10AB filing for eligible cases. The Circular does not ...
Income Tax : The government notified a historic temple as eligible under Section 80G due to its cultural significance. Deductions apply only fo...
Income Tax : Explore the notification under section 80G(2)(b) of the Income Tax Act 1961 for Shree Ramanuj Kot Trust in Indore. Details of vali...
Income Tax : The amendments brought about by Notification No. 45/2023 – Income-Tax (Income-tax (Eleventh Amendment) Rules, 2023) encompas...
Income Tax : CBDT issued Notification No. 34/2023-Income Tax, dated May 30, 2023 & introduces amendments to rule 11AA of Income-tax Rules, ...
The Tribunal held that CSR expenditure disallowed as business expense can still qualify for deduction under Section 80G. The key takeaway is that both provisions operate at different stages of computation.
ITAT held that CSR expenditure disallowed under section 37 can still qualify for deduction under section 80G. The ruling clarifies that both provisions operate independently.
Both 12AB and 80G applications were rejected without adequate reasoning or opportunity. The Tribunal emphasized mandatory compliance with due process. The cases were sent back for de novo consideration.
The ITAT ruled that acknowledging donors at religious events does not amount to commercial advertising. Voluntary donations used for religious purposes retain exemption under section 11 despite name displays.
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 held that denial of CSR expenditure under Section 37 does not bar deduction under Section 80G. It ruled that eligible donations forming part of CSR must be examined under Chapter VI-A independently. The key takeaway is that CSR-linked donations can still qualify for tax relief if statutory conditions are met.
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.
The issue was whether an Assessing Officer can travel beyond limited scrutiny without mandatory approval. The Tribunal held that such action violates binding CBDT Instructions and renders the assessment void from inception
The ITAT held that a trust cannot be faulted for missing a statutory deadline when compliance was factually impossible. The rejection of 80G renewal was set aside and remanded for fresh consideration on merits.
