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, ...
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.
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.
