Tag: 12AA Approval

Franchise of Kidzee school chain denied registration u/s 12AA as Trust was running with primary objective of branding and earning commercial profits. ABCAUS Case Law Citation:ABCAUS 2937 (2019) (05) ITAT Important Case Laws Cited/relied upon by the parties:CIT Vs. Highlanders Educational AcademyMeritta Welfare Trust Vs. CIT 44 ITR …

Registration u/s 12AA can not be denied for claiming exemption u/s 10(23C) earlier. Trust running hospital/school can apply under either for Sections. ABCAUS Case Law Citation: ABCAUS 2895 (2019) (04) HC Important Case Laws Cited/relied upon by the parties CIT vs. Bosotto Brothers Limited CIT Vs. M/s A.R. …

Very short period of appearance given to assessee violated principles of natural justice. ITAT set aside order passed by CIT (Exemptions) for decision afresh ABCAUS Case Law Citation: ABCAUS 2126 (2017) (11) ITAT The assessee trust was aggrieved by the order of Commissioner of Income Tax (Exemptions) rejecting …

Section 12AA 80G5 charitable trust approval-rejection on defective dissolution clause in deed is beyond the scope of enquiry for grant of registration INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA I.T.A. Nos. 1456 & 1457/KOL/ 2015 RP-Sanjiv Goenka Group CSR Trust …. Appellant vs. CIT (Exemptions) …. Respondent Date of …