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...
ITAT Pune remands Life Eternal Trust’s 80G application, directing CIT(E) to provide one more opportunity for the trust to submit evidence of its activities.
The ITAT Bangalore has ruled that a charitable trust’s spending on land and building is for charitable purposes. Learn how this decision affects trust registration and tax exemptions in India.
The ITAT Surat has overturned the CIT(E)’s rejection of Dharti Ekta Charitable Trust’s 80G approval, citing a lack of natural justice as the trust was denied an opportunity to respond to the show cause notice.
ITAT Cuttack rules income estimation invalid if books of account are not formally rejected under Section 145, deleting estimated income for Sat Inder Constructions.
ITAT Delhi remands a 12A/80G application. A fresh application for registration as a charitable trust cant be rejected solely because a prior one was denied.
ITAT Indore remands a case to the CIT(E), ruling that a charitable-cum-religious trust can receive 80G approval if its religious expenses do not exceed 5% of its total income.
Discover why Rajkot’s ITAT granted 80G approval to Kabir Kirti Mandir Kashi, ruling that a trust’s religious objects don’t override its charitable purpose.
The ITAT Ahmedabad has ruled that the PCIT cannot initiate a revision to an assessment order based on issues that fall outside the scope of a limited scrutiny.
ITAT Bangalore directed the re-evaluation of a trust’s classification as religious and its denial of tax-exempt status, citing a failure to consider all relevant documents.
ITAT Chennai has ruled that training in classical dance constitutes education under Section 2(15) of Income Tax Act 1961. This decision came after CIT (Exemptions) rejected Kalasadhanalaya 80G renewal arguing that dance training was not a charitable purpose.
