Section 12AA

  • Income Tax

Rule 17AA Books/documents to be kept by Charitable Trusts/other Institution

Rule 17AA Books of account and other documents to be kept and maintained by Charitable Trusts/other Institution - CBDT Notification…

2 years ago
  • Income Tax

Trust for benefits of particular community no ground to deny Registration u/s 12AA

Trust set up for providing benefits to a particular community no ground to  deny Section 12AA registration ABCAUS Case Law…

4 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

Deemed Registration u/s 12AA-Supreme Court admits SLP to consider if provisions are directory or mandatory

Deemed Registration u/s 12AA-Supreme Court admits SLP on the issue as to whether provisions of Section 12AA of the Income…

5 years ago
  • Income Tax

Granting exemption not claimed in return of income-Reservation of Supreme Court in Goetze India Ltd case is applicable to AO not to appellate authority

In a recent judgment, ITAT Jaipur while allowing assessee's claim of exemption u/s 11 held that the Supreme Court decision in Goetze…

8 years ago
  • Income Tax

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

In a recent judgment, ITAT Delhi has held that it is not pre-requirement for seeking registration u/s 12A of the…

8 years ago
  • Income Tax

When bye-laws was amended, society was entitled to registration u/s 12AA from the date of establishment

In a recent judgment, ITAT Chennai has held that when the amendment was made in the . of the society it…

8 years ago