Trust receiving donations under no obligation to verify the source of fund of donor or whether such fund was acquired…
Mere payment of remuneration to trustees not attract section 13(1)(d) of Income Tax Act unless it is excessive or unreasonable…
Merely by admission of appeal against ITAT order, Revenue can not get over it. Supreme Court upholds High Court’s order and dismisses…
Provisions for exemptions u/s 10(23C) and 12AA are completely different and independent Rejection of former did not automatically result in…
ITAT restores registration u/s 12AA cancelled for money laundering through donation received in lieu of cash as the amount received…
Supreme Court explains the law on cancellation of certificate u/s 12AA. Grant of Registration u/s 12A is quasi judicial function…
Absence of dissolution clause-Registration 12AA can not be denied to a charitable Trust for no specific clause in the Trust…
No Mandatory 12AA registration cancellation for business/trade turnover limit cut-off as per proviso u/s 2(15) if no change in nature…
In a recent judgment, Allahabad High Court has held that right of appeal is a matter of procedure which gets…
In a recent judgment, ITAT Delhi has held that it is not pre-requirement for seeking registration u/s 12A of the…