satisfaction u/s 12AA

  • Income Tax

Application for Registration u/s 12A can not be rejected for non filing of income-tax return

Application for Registration u/s 12A can not be rejected for mere not filing of income-tax return In the instant case,…

3 years ago
  • Income Tax

Denial of Registration 12AA for not spending income by trust. CIT to consider issue u/s 12AA(3) – SC

Denial of Registration 12AA for not spending income by trust. CIT to consider issue u/s 12AA(3) if the facts justify…

4 years ago
  • Income Tax

Registration u/s 12AA can not be denied for non-commencement of activities – Supreme Court

Registration u/s 12AA can not be denied for non-commencement of activities. Registration can be applied for by a new trust.…

4 years ago
  • Income Tax

For grant of registration u/s 12A, non deduction of TDS on salary or salary paid in cash is irrelevant

For grant of registration u/s 12A if tax not deducted at source (TDS) from salary or salary paid partly in…

4 years ago
  • Income Tax

Settled law is that in granting registration u/s 12AA CIT Exemptions is required to examine objects

It is a settled position of law that while granting registration u/s 12AA CIT (Exemptions) is required to examine the…

4 years ago
  • 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

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