Tag: cancellation registration 12AA

Application for registration u/s 12A-No pre-requirement to show and establish having undertaken charitable activities before filing such application

Application for registration u/s 12A-No pre-requirement to show and establish having undertaken charitable activities before filing such application

April 2, 2016 Income Tax, ITAT, Judgments
In a recent judgment, ITAT Delhi has held that it is not pre-requirement for seeking registration u/s 12A of the Income tax Act, 1961 that the applicant must show and establish having undertaken charitable activities before filing such application for registration u/s 12A. Case Details: ITA No. 3766 …
registration u/s 12AA

Cancellation of Charitable Trust Registration u/s 12AA for Bogus Donation Entries without evidence

March 21, 2016 Income Tax, ITAT, Judgments
Cancellation registration u/s 12AA of a charitable trust based on oral statement related to bogus donation entries without any evidence giving opportunity to cross-examine the witness quashed by ITAT Case Details: INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW ITA No.792/LKW/2015 Assessment Year:2011-12 M/s Fateh Chand Charitable Trust …