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 : Courts held that prior exemption claims under Sections 11 and 12 cannot justify denial of 80G approval. The key takeaway is that b...
Income Tax : Authorities now scrutinize NGO financial statements before granting or renewing registration. Proper documentation and clear chari...
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 the Commissioner of Income Tax (Exemptions) cannot impose independent or contingent conditions while grantin...
Income Tax : ITAT Bangalore held that the Income Tax Act does not bar a trust from filing a fresh Section 80G application merely because an ear...
Income Tax : The Calcutta High Court upheld rejection of exemption under Section 12AB after finding that proposed microfinance activities invol...
Income Tax : The ITAT held that teaching Arabic language and Islamic studies through systematic instruction amounts to education and not religi...
Income Tax : The Tribunal ruled that the CIT(E) failed to properly consider the assessees replies, documents, and objections before rejecting t...
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, ...
Income Tax : CBDT extends the last date for filing of Form No.10AB for seeking registration or approval under Section 10(23C), 12A or 80G of th...
The ITAT granted Lowe’s India partial relief, allowing an 80G deduction for CSR donations while correcting MAT profit and other disallowances. The transfer pricing issue was remanded for a fresh review.
The ITAT Chennai has restored a charitable trust’s appeal for 80G approval back to the CIT(E), pending a CBDT decision on its condonation request for a 90-day delay in filing.
The ITAT upheld the denial of 80G registration to a trust, ruling that a trust with explicit religious objects in its deed does not qualify for tax benefits.
ITAT Mumbai held that depreciation on the business/commercial rights arising from the manufacturing contracts, supply contracts and maintenance contracts as claimed by the assessee is allowable. Accordingly, appeal allowed.
The ITAT Ahmedabad has given the Stellin Foundation another chance to seek registration under Sections 12AB and 80G, setting aside a denial and ordering a new hearing. The tribunal condoned a 19-day delay in the appeal filing, citing sufficient cause.
The ITAT grants a rural trust a second opportunity to secure 80G tax benefits after its application was rejected due to portal-related confusion.
ITAT Bangalore remits a trust’s 80G approval case back to the CIT(E), citing a violation of natural justice for rejecting the application without a proper hearing.
The ITAT Ahmedabad has remanded the case of Takshashila Education And Charitable Trust back to the CIT(E) for a fresh hearing, setting aside an ex-parte order.
The ITAT Cochin bench has set aside the rejection of Quilon Poor Home’s S.12A and 80G claims, citing a genuine delay in producing a 70-year-old trust deed.
ITAT Bangalore remands a trust’s 80G cancellation, citing a violation of natural justice. The trust gets a fresh opportunity to prove the genuineness of its activities.
