![Dismissal of Registration u/s 12AB of Income Tax Act due to Absence of Assessee to Determine Genuineness of Activities carried out by the Charitable Trust: ITAT restores matter to CIT(E) for Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Dismissal-of-registration-Income-Tax-Act-absence-of-assessee-to-determine-genuineness-charitable-trust-ITAT-restores-matter-to-CITE-ITAT-re-adjudication-taxscan-1.jpg "Dismissal of Registration u/s 12AB of Income Tax Act due to Absence of Assessee to Determine Genuineness of Activities carried out by the Charitable Trust: ITAT restores matter to CIT(E) for Re-Adjudication [Read Order]")
Dismissal of Registration u/s 12AB of Income Tax Act due to Absence of Assessee to Determine Genuineness of Activities carried out by the Charitable Trust: ITAT restores matter to CIT(E) for Re-Adjudication [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal (ITAT) held that the assessee was deprived of the justice to be decided the merits of the...
![Section 13(2)(a) doesnt Authorize Revenue to Compute Notional Interest when No such Interest is charged by Trust: ITAT grants relief to Laxminarayan Mandir Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Compute-Notional-Interest-Interest-is-charged-by-Trust-ITAT-Notional-Interest-Interest-Laxminarayan-Mandir-Trust-taxscan.jpg "Section 13(2)(a) doesnt Authorize Revenue to Compute Notional Interest when No such Interest is charged by Trust: ITAT grants relief to Laxminarayan Mandir Trust [Read Order]")
![CBDT issues Circular Providing Clarity on Filing Details of Major Contributors to Trusts and Institutions [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/10/CBDT-issues-Circular-Contributors-to-Trusts-Institutions-CBDT-taxscan.jpg "CBDT issues Circular Providing Clarity on Filing Details of Major Contributors to Trusts and Institutions [Read Notification]")
![Corpus Donation received by Non-Registered Charitable Trust shall be termed as Capital in Nature and shall not be Taxable u/s 115BBC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Corpus-Donation-received-by-Non-Registered-Charitable-Trust-Corpus-Donation-ITAT-Non-Registered-Charitable-Trust-Non-Registered-Charitable-Trust-taxscan.jpg "Corpus Donation received by Non-Registered Charitable Trust shall be termed as Capital in Nature and shall not be Taxable u/s 115BBC: ITAT [Read Order]")
![Assessment order not to be termed erroneous if no addition in respect of cash deposit was made in reassessment proceeding: ITAT deletes addition on grounds of lack of jurisdiction u/s 263 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessment-order-erroneous-cash-deposit-reassessment-proceeding-ITAT-grounds-lack-jurisdiction-taxscan.jpg "Assessment order not to be termed erroneous if no addition in respect of cash deposit was made in reassessment proceeding: ITAT deletes addition on grounds of lack of jurisdiction u/s 263 [Read Order]")
No restriction towards Non-Corpus Donations towards Charitable Trusts registered u/s 12A: ITAT deletes Addition [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that Donation paid by the assessee to another charitable trust cannot be treated as income of the appellant trust. The appellant...
![No restriction towards Non-Corpus Donations towards Charitable Trusts registered u/s 12A: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/restriction-Non-Corpus-Donations-Charitable-Trusts-ITAT-deletes-Addition-ITAT-Addition-taxscan.jpg "No restriction towards Non-Corpus Donations towards Charitable Trusts registered u/s 12A: ITAT deletes Addition [Read Order]")
Rejection of Application of Charitable Trust for Registration by Non- Application of Mind is not Sustainable: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that the reason given by the CIT (E) to reject the application for registration under Section 12AB & 80G of the Income Tax Act, 1961...
![Rejection of Application of Charitable Trust for Registration by Non- Application of Mind is not Sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Rejection-of-Application-of-Charitable-Trust-Registration-by-Non-Application-of-Mind-Charitable-Trust-ITAT-Non-Application-of-Mind-Rejection-of-Application-taxscan.jpg "Rejection of Application of Charitable Trust for Registration by Non- Application of Mind is not Sustainable: ITAT [Read Order]")
Cancellation of Registration of Charitable Trust u/s 12 AB(4) of Income Tax Act by PCIT not having Jurisdiction is Invalid: ITAT [Read Order]
The Mumbai Bench of I Income Tax Appellate Tribunal (ITAT) held that the Principal Commissioner of Income Tax (PCIT) does not have the jurisdiction to cancel the Charitable Trust under Section 12 AB...
![Cancellation of Registration of Charitable Trust u/s 12 AB(4) of Income Tax Act by PCIT not having Jurisdiction is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Cancellation-of-Registration-of-Charitable-Trust-Cancellation-of-Registration-Charitable-Trust-Income-Tax-Act-PCIT-Jurisdiction-is-Invalid-taxscan.jpg "Cancellation of Registration of Charitable Trust u/s 12 AB(4) of Income Tax Act by PCIT not having Jurisdiction is Invalid: ITAT [Read Order]")
Donation received for Capital Projects of Trust are Corpus Donations: ITAT directs re-adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai bench held that donations received for capital projects of trust are corpus donations. Thus, the bench directed for readjudication of the copies of...
![Donation received for Capital Projects of Trust are Corpus Donations: ITAT directs re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Donation-Capital-Projects-Donation-received-for-Capital-Projects-of-Trust-Trust-Corpus-Donations-taxscan.jpg "Donation received for Capital Projects of Trust are Corpus Donations: ITAT directs re-adjudication [Read Order]")
![Charitable Activities of trust not to be confined to particular caste: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Charitable-Activities-of-trust-confined-to-particular-caste-ITAT-readjudication-TAXSCAN.jpg "Charitable Activities of trust not to be confined to particular caste: ITAT directs Readjudication [Read Order]")
ITAT Grants Registration to Punjab Plastic Waste Management Society u/s 12A of Income Tax Act [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) has granted registration to Panjab Plastic Waste Management Society which is formed with the main aims and objects to set up a mechanism...
![ITAT Grants Registration to Punjab Plastic Waste Management Society u/s 12A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-ITAT-Grants-Registration-Punjab-Plastic-Waste-Management-Society-Income-Tax-Act-taxscan.jpg "ITAT Grants Registration to Punjab Plastic Waste Management Society u/s 12A of Income Tax Act [Read Order]")
Amount given for Admission is not Donation to Charitable Trust: ITAT Confirms Income Tax Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) Pune Bench, confirmed the income tax addition of 6 Lakhs given for the admission in college is not donation to charitable trust and thus is taxable. The...
![Amount given for Admission is not Donation to Charitable Trust: ITAT Confirms Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Amount-given-for-Admission-is-not-Donation-to-Charitable-Trust-ITAT-Confirms-Income-Tax-Addition-TAXSCAN.jpg "Amount given for Admission is not Donation to Charitable Trust: ITAT Confirms Income Tax Addition [Read Order]")