registration us 12AA

  • Income Tax

Franchise of Kidzee school denied registration u/s 12AA for earning commercial profits

Franchise of Kidzee school chain denied registration u/s 12AA as Trust was running with primary objective of branding and earning…

5 years ago
  • Income Tax

Registration u/s 12AA can not be denied for claiming exemption u/s 10(23C) earlier

Registration u/s 12AA can not be denied for claiming exemption u/s 10(23C) earlier. Trust running hospital/school can apply under either…

5 years ago
  • Income Tax

CBDT instructs internal audit of registration process of charitable trusts / institutions

CBDT has decided to subject the registration process of charitable trusts / institutions to internal audit and has issued detailed…

5 years ago
  • Income Tax

Mere payment of remuneration to trustees not attract section 13(1)(d) unless excessive or unreasonable

Mere payment of remuneration to trustees not attract section 13(1)(d) of Income Tax Act unless it is excessive or unreasonable…

6 years ago
  • Income Tax

Authority for recording of satisfaction for grant of registration u/s 12AA-High Court upheld ITAT satisfaction

Authority for recording of satisfaction for grant of registration u/s 12AA-High Court upheld ITAT direction for registration of Charitable Institution.…

6 years ago
  • Income Tax

Benefit of registration u/s 12AA can not be denied on the ground that it is sub-judice

Benefit of registration u/s 12AA can not be denied on the ground that it is sub-judice before the High Court…

6 years ago
  • Income Tax

Application for registration u/s 12A to be made electronically by charitable or religious trusts-CBDT Notification

Application for registration u/s 12A to be made electronically by charitable or religious trusts,. More information required in revised Form…

6 years ago
  • Income Tax

Providing mid day meals to students is charitable activity as general public utility u/s 2(15)-High Court

Providing mid day meals to students is charitable activity as general public utility u/s 2(15)-High Court uphelds ITAT order directing…

6 years ago
  • Income Tax

No requirement to file Form-10B at the time of registration u/s 12AA. It is to be filed along with return-ITAT

No requirement to file Form-10B at the time of registration u/s 12AA. Audit Report in Form 10B is to be…

6 years ago
  • Income Tax

Registration of trust us 12A not involve enquiry into actual activities or application of funds-High Court

Registration of trust us 12A not involve enquiry into actual activities or application of funds, etc. which may be examined…

6 years ago