Denial of Registration u/s 12AB remanded for de novo consideration when notices were issued at very close intervals and hearing…
Belated Form 10 allowed as trust had reasonable belief it has applied 85% of income for charitable purposes and not…
Transportation/Mess Fee held integral part of education, the main objective of the trust - ITAT deleted additions made u/s 11(4A)…
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…
Amendment to provision of Charitable Trust and Institutions to eliminate possibility of double deduction while calculating application or accumulation Exemption…
Mere surplus from exhibition not trade commerce or business activities u/s 2(15) making it non-charitable ABACUS Case Law CitationABCAUS 3386…
Kerala Cooperative Development & Welfare Fund Board notified for income tax exemption u/s 10(46) for five AYs 2019-20 to 2023-24.…
CBDT defers requirement of fresh registration of trusts under section 12AB to 01.10.2020 due to Covid-19 Situation The Finance Act…
Exemption u/s 11 available for ITR filed belatedly by Trusts registered u/s 12AA - CBDT Clarification F.No. 173/193/2019-ITA-IGovernment of India…