No Requirement of Commencement of activity for registration if Trusts already engaged in Charitable Activity: ITAT [Read Order]
In a recent case, the Pune bench of the Income Tax Appellate Tribunal ( ITAT ) has held that there is no requirement for commencement of activity for registration if trusts are already engaged in
ITAT Weekly Round Up
The stories on the Income Tax Appellate Tribunal ( ITAT ) that were published at Taxscan.in from February 3, 2024 to February 8, 2024 are analytically summarized in this Round-Up. ITAT Resolves Boeing India’s transfer
Delay in Filing form 10 A: ITAT Rejects Registration of Trust u/s 12A of Income Tax Act [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) rejected the registration of the trust under Section 12A of the Income Tax Act, 1961, due to the delay in filing Form 10A. The charitable
Failure to Confirm Authenticity of Activities and Compliance with Relevant Laws: ITAT Remands matter to Consider Registration of Trust u/s 12 AA of Income Tax Act [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter for consideration of the registration of the trust under Section 12AA of the Income Tax Act, 1961, due to the failure to
Supreme Court and High Courts Weekly Round-Up
This weekly round-up analytically summarizes the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from January 20 to January 26, 2024 of 2024. Google-CCI Dispute:
Acceptance and Payment of Loan in Cash in Violation of Section 12AA of Income Tax Act: Kerala HC directs to File ITR [Read Order]
The Kerala High Court directed to file income tax returns (ITR) as the acceptance and payment of loan in cash in violation of Section 12AA of the Income Tax Act, 1961. The petitioner claimed to
ITAT Weekly Round-up
The stories on the Income Tax Appellate Tribunal ( ITAT ) that were published at Taxscan.in from January 12, 2024 to January 19, 2024 are analytically summarized in this Round-Up. ITAT directs re adjudication in
Assessment Order passed after thorough Scrutiny by AO: ITAT sets aside Order [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ) set aside the order of the Commissioner of Income Tax ( Exemption ) [CIT(E)] assessment order passed under section 263 of the Income
Charitable Institution’s Gross Receipts Surpass Threshold Prescribed u/s 2(15) of Income Tax Act; No Registration Cancellation Required: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) has ruled that even if the gross receipts of the assessee exceeds the threshold limit prescribed in the proviso under Section 2(15) of the
ITAT Annual Digest [Part 68]
This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Claim of Credit of TCS by Individual License holder can’t be allowed when it has already been allowed to Partnership Firm: ITAT
ITAT Annual Digest [Part 64]
This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Dismissal of Registration u/s 12AB of Income Tax Act due to Absence of Assessee to Determine Genuineness of Activities carried out by
ITAT Annual Digest [Part 49]
This yearly digest summarises all ITAT stories published in 2023 at taxscan.in Application for Registration u/s 12AA of Income Tax Act shall not denied on Absence of Dissolution Clause in Trust Deed: ITAT Roop V.K
 ITAT Annual Digest [PART 47]
Activities of the trust cannot be the deciding factor while granting registration u/s 12A of Income Tax Act: ITAT M/s Shri Agrasen Jan Kalyan Trust vs CIT(Exemption) CITATION: 2023 TAXSCAN (ITAT) 1741  The Raipur bench
ITAT Annual Digest [Part 45]
This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in ITAT upholds addition of Cash Deposits in Bank Accounts due to failure to explain Sources Indra Sharma vs ITO CITATION:
ITAT Annual Digest [Part – 40]
This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in Additional Income Tax on Dividend paid by Domestic Company to Non-Resident Shareholders shall be at Rate Prescribed u/s115-O not DTAA: