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, ...
TAT Mumbai’s order on Huhtamaki Foundation’s Section 80G approval. Plastic waste management deemed charitable. Detailed analysis and conclusion.
Bhamashah Sundarlal Daga Charitable Trust wins ITAT Jodhpur appeal against CIT’s rejection of 80G registration. Detailed analysis on amendments and absurdity in literal interpretation.
Explore the ITAT Pune order on Seth Bechardas Jain Trust 80G(5) challenge. Detailed analysis of rejection, lack of notice, and violation of natural justice.
ITAT Pune instructs re-evaluation of the ‘Agnihotra’ rituals conducted by the assessee trust for registration under Section 12AA of the Income Tax Act.
ITAT Pune rules that registration u/s 12AB of the Income Tax Act cannot be denied due to non-receipt of notice, directing de-novo consideration of the application.
Explore ITAT Pune’s order in Sangli Kutch Jain Seva Samaj vs. CIT. Trust registration u/s 12AA rejected; discrepancies found. ITAT directs re-adjudication.
ITAT Mumbai held that merely because an assessee is registered u/s 80G of the Act will not automatically mean that such Trust cannot have any religious purpose and therefore cannot avail benefit of Section 115BBC(2)(b) of the Income Tax Act.
Read about Kai Vaijanath Channappa Darde Vaidyakiya Research Centre’s appeal against the rejection of its registration u/s 12A(1)(ac) by CIT(E). ITAT Pune remits the matter for de-novo consideration.
ITAT Pune’s decision to remand the matter back to CIT(E) regarding trust registration under section 12AA of the Income Tax Act, emphasizing principles of natural justice.
ITAT Delhi restores a matter to CIT(E) for re-adjudication after rejecting a charitable trust’s 80G exemption due to their failure to respond to issued notices. Analysis of the case.
