No re-opening notice could be issued to society after registration u/s 12A for earlier assessment years in terms of 3rd…
CBDT extends time line for electronic filing of Form NO.10AB for registration/approval u/s 10(23C) 12A or 80G of Income…
Application for Registration u/s 12A can not be rejected for mere not filing of income-tax return In the instant case,…
Entire income of trust cannot be taxed for violation of Section 12A exemption conditions. Supreme Court dismisses SLP of Department.…
CBDT prescribes revised procedure for registration of charitable trusts u/s 12A / 12AB, u/s 80G u/s 1023C etc.. Income-tax (6th…
Mere surplus from exhibition not trade commerce or business activities u/s 2(15) making it non-charitable ABACUS Case Law CitationABCAUS 3386…
Meaning of genuineness of trust activities - they should not be bogus, artificial or camouflaged and whether in accordance with…
Trust set up for providing benefits to a particular community no ground to deny Section 12AA registration ABCAUS Case Law…
Denial of Registration 12AA for not spending income by trust. CIT to consider issue u/s 12AA(3) if the facts justify…
Registration u/s 12AA can not be denied for non-commencement of activities. Registration can be applied for by a new trust.…