The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the registration under Section 12AA of the Income Tax Act, 1961 cannot be denied to the applicant merely because it was established

The Patna High Court has held that, Registration can’t be denied to Charitable Institution merely because It is solely for benefit of Christian Community. The appellant is an educational institution which was granted registration under

The Income Tax Appellate Tribunal (ITAT), Jaipur Bench, has recently in appeals filed before it, held that the activities of Rajasthan State road transport corporation do not fall under “Charitable nature”, and hence that they

The Kolkata bench of the Income Tax Appellate Tribunal, recently ruled that a Trust is entitled to get registration under section 12AA of the Income Tax Act, 1961 even before it start its activities. The

In a recent ruling, the Income Tax Appellate Tribunal, Kolkata bench has observed that, under the relevant provisions of the Income Tax Act, 1961, the Commissioner of Income Tax has limited power to examine that

Income Tax Appellate Tribunal, Lucknow bench recently held that the charitable nature of the activities of a society cannot be suspected as the same was within its objects as given in the bye-laws. In the

The Income Tax Appellate Tribunal (ITAT) allowed the appeal of the Bar Council of Delhi and directed CIT (E) to register it as a charitable trust under Section 12AA of the Income Tax Act, 1961

The Income Tax Appellate Tribunal, New Delhi recently ruled that activities of the trust cannot be suspected merely on the ground that it received donation and grants from other entities and the ITAT allowed the

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that voluntary contribution received towards corpus by an unregistered trust under Section 12A of the Income Tax Act, 1961 is a capital receipt and

The Income Tax Appellate Tribunal (ITAT) in Jodhpur held that no addition could be made for the delay in filing Form No. 10 within the due date of the Income Tax Return under Section 139

The Amrtsar Bench of Income Tax Appellate Tribunal (ITAT) has held that the corpus donations received by an unregistered trust would not be taxable unless it is verified. The assessee, Guru Govind Singh Educational Society,

The Income Tax Appellate Tribunal (ITAT), Amritsar Bench has invalidated the rejection of the application for registration of Charitable Trust observing that the assessee was not offered a fair and reasonable opportunity of being heard.

The Income Tax Appellate Tribunal (ITAT) Chennai bench held that corpus donations collected from the parents of the students admitted to the school are voluntary in nature. Thus, the bench allowed the exemption claimed by

The Income Tax Appellate Tribunal (ITAT), Cochin bench has held that the Micro Finance Activity cannot be treated as charitable in nature for the purpose of allowing tax exemptions to a Trust under the Income

The Jharkhand High Court has held that the registration once granted to trust under the Income Tax Act,1961 based on genuineness of activities and the same cannot be cancelled based on same provisions. Sri Ramjanki