Application for Registration u/s 12A can not be rejected for mere not filing of income-tax return In the instant case,…
Cancellation of Registration of trust u/s 12AA and 80G for bogus donations was right. Entity misusing status conferred upon u/s…
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.…
Cancellation of registration u/s 12AA of Trust/Institution on violating any other law which was material for the purpose of achieving…
High Court erred in holding that one bogus donation would not establish that activities of trust not genuine – Supreme…
Reopening of assessment for past years on account of the cancellation of Registration u/s 12AA is not permissible unless registration…