Corporate Law : Learn common mistakes NGOs make during 80G(5) registration and how to avoid delays or rejections by ensuring accurate documents an...
Income Tax : Budget 2025 proposes a 10-year registration for small charitable trusts with income under ₹5 crores, aiming to reduce compliance...
Income Tax : Learn how to maximize tax deductions with Section 80G for donations to approved funds and institutions. Find out eligibility, paym...
CA, CS, CMA : Discover which companies qualify for CSR under the Companies Act, 2013, the scope of eligible activities, tax implications, and co...
Income Tax : AQs on charitable trusts, covering registration under Section 12AB, income tax rules, donation management, audit requirements, and...
Corporate Law : Finance Bill 2024 updates Section 80G to reflect "National Sports Development Fund" and changes approval procedures for charities....
Income Tax : Explore amendments to section 80G for filing approval applications by funds and institutions, effective from October 2024, ensurin...
Income Tax : Learn about the updated timelines for processing applications by trusts, funds, and institutions seeking tax exemption under secti...
CA, CS, CMA : Explore the ambiguity of Trust provisions under the Income Tax Act highlighted by Chartered Accountants Association Surat (CAAS). ...
Income Tax : CAG noticed ineffective monitoring of accumulation of income and its utilization, ineffective monitoring of receipts and utilizati...
Income Tax : ITAT Kolkata allows Vivekananda Mission Asram's appeal, directing reconsideration of 80G registration despite a technical applicat...
Income Tax : ITAT Ahmedabad restored matter of registration under section 80G(5)(iii) of the Income Tax Act to the file of CIT(E) for verificat...
Income Tax : ITAT Chandigarh remits FI Foundation’s 80G registration case back to CIT(E) for examination on merits after application rejectio...
Income Tax : ITAT Bangalore rules in favor of Anugraha Education Trust, clarifies 80G approval does not depend on fee receipts being donations....
Income Tax : ITAT Surat held that the application in Form No.10AB u/s 80G(5) of the Income Tax Act cannot be dismissed as barred by limitation...
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...
Income Tax : CBDT vide Notification No. 36/2021-Income Tax Dated: 23rd April, 2021 notifies ‘Maa Umiya Temple managed by Vishv Umiya Fo...
ITAT Mumbai held that Sai Baba Sansthan Trust being both charitable and religious trust falls within exceptions provided under section 115BBC(2) and hence anonymous donations received is not liable to be taxed under section 115BBC 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.
Assessee claimed deduction of IMC Transfer Expenses, City Environment Expenses, Contribution and Aid Expenses, Land Acquisition and Diversion Expenses which the AO disallowed the same.
ITAT Mumbai ruled in favor of Jamnagar Utilities, allowing CSR donations as deductions under Section 80G, rejecting the Revenue’s appeal. Read full case details.
ITAT Chennai sets aside CIT(E)’s rejection of 80G registration for SKNNSM Society, citing inadequate time for response. Case sent for fresh adjudication.
ITAT Mumbai restores rejection of Sports Unlimited Foundation’s 12AB and 80G registration over foreign expenditure concerns, directing fresh adjudication.
ITAT Chennai rules CSR donations to PM Relief Fund qualify for 80G deduction, overturning AO’s decision. Read key judicial precedents and tax law insights.
ITAT Pune sets aside CIT’s rejection of Saibaba NGO’s 80G trust registration, citing lack of opportunity for response, and orders fresh adjudication.
Bombay High Court held that reopening of assessment without fresh tangible material based upon mere change of opinion is unsustainable in law. Accordingly, notice and consequential orders set aside.
ITAT Jaipur remands Nidhivan Foundation’s 12AB registration case to CIT(E) for reconsideration, citing curable defects and need for fair hearing.
