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 Delhi held that registration granted under section 12A of the Income Tax Act cannot be cancelled with retrospective effect as the concept of ‘specified violations’ u/s. 12AB(4) is effective only from 1st April 2022. Accordingly, order retrospectively cancelling registration quashed.
ITAT Bangalore reinstates Dhwani Shristi Foundation’s tax exemptions, ruling genuine charitable activities outweigh expenditure quantum for registration.
Mumbai ITAT rules Section 263 cannot override AO’s reasoned decision allowing 80G deduction on CSR expenses, citing consistent tribunal judgments.
ITAT Jaipur held that discrepancies based on which application for registration under section 12AB was rejected are curable in nature. Hence, matter restored back to file of CIT(E) for afresh adjudication.
ITAT Ahmedabad restores Sant Kanwarram Sewa Trust’s 80G registration application, granting a final hearing to furnish documents, citing natural justice principles.
The ITAT Ahmedabad restored Bhatt Mewada Brahm Samaj’s 80G application, deeming the rejection premature due to lack of opportunity for submission, highlighting a violation of natural justice.
The Income Tax Appellate Tribunal (ITAT) has remanded a case involving Shree Bhandari Gnyati Mandal, challenging the denial of 80G registration. The ITAT directs re-verification of the trust’s expenditure on religious activities.
ITAT Hyderabad remands Ujwal Foundation’s appeals for 80G approval and 12AB registration, citing Supreme Court precedent on considering proposed charitable activities.
The ITAT Ahmedabad has remanded a case concerning Smasta Gurjar Kshatriya Kadiya Samaj Navsari, stating 80G exemption cannot be denied solely due to a religious object if religious expenditure is below 5% of total income.
Ahmedabad ITAT quashes 80G approval rejection for Secret Charitable Trust, citing clear violation of natural justice over insufficient response time.
