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, ...
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.
ITAT Chennai clarified that structured Bharatanatyam training preserves cultural heritage and qualifies as education. Fees charged do not make it commercial. Denial of 80G approval set aside; matter remanded to CIT(E) for fresh decision.
The ITAT Chennai ruled that a Section 8 company’s inadvertent error on a tax form couldn’t change its charitable nature, directing a reassessment for 12AB and 80G approvals.
ITAT Mumbai rules that CSR expenses can qualify for a Section 80G deduction, clarifying that the restriction on business deductions under Section 37 does not apply.
ITAT Bangalore rules that CIT(E) cannot deny 12AA and 80G registration based on the amount of money spent. The focus should be on the genuineness of the activities and objects.
The Chandigarh ITAT has dismissed a trust’s appeal for 80G approval, ruling that its hospital operates commercially and has no verifiable charitable activities.
Find out why an Indian trust’s tax exemption and 80G registration were jeopardized over a clause allowing foreign donations, despite no funds being used abroad.
