No re-opening notice could be issued to society after registration u/s 12A for earlier assessment years in terms of 3rd…
Benefit of exemption u/s 11 can not be denied for mere delay in filing of audit-report with return of income…
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.…
Rejection of approval u/s 12AA for non filing of return of income set aside. CIT(E) to find if objects of…
CIT exemption cannot sit in appeal against affiliation granted to asseesee by Education Board. Permission examined by board can not…
CBDT prescribes revised procedure for registration of charitable trusts u/s 12A / 12AB, u/s 80G u/s 1023C etc.. Income-tax (6th…
Meaning of genuineness of trust activities - they should not be bogus, artificial or camouflaged and whether in accordance with…
CBDT defers requirement of fresh registration of trusts under section 12AB to 01.10.2020 due to Covid-19 Situation The Finance Act…