Read all Latest Updates on and about section 12AA of the Income-tax Act

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No addition can made on Delay in filing Form No 10 within due date of ITR u/s 139 I.T Act when condoned by CIT(E): ITAT [Read Order]

Aparna. M

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...

Activities of Water and Land Management Training and Research Institute - Charitable Supreme Court upholds grant of Registration - TAXSCAN

Activities of Water and Land Management Training and Research Institute 'per se' Charitable: Supreme...

Kerala High Court Upholds Notices u/s 148 & 148A(d) of Income Tax Act for Charitable Trust: Mandates...

AO cannot Interpolate the Extra Payment for Every Month to Entire 12 Months for Additional Work by...

Voluntary Contribution received towards Corpus by an Unregistered Trust u/s 12A is Capital Receipt...

Benefits of Exemption of Income Tax to Charitable Organization cannot be Deprived due to Technical Lapses: ITAT Condones Delay of 1098 Days [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that a charitable organization should not be deprived of the benefit of exemption available to it under Section 11 of the Income Tax...

Loss Incurred by Embezzlement is an Admissible Deduction: ITAT allows Appeal [Read Order]

The Chandigarh bench of the Income Tax Appellate Tribunal (ITAT) held that the loss incurred by embezzlement is an admissible deduction. The Assessee, Gurudwara Godri Sahib Baba Farid Society is a...

Charitable Trust Registration Rejected Without Fair Hearing Opportunity: ITAT orders Reconsideration [Read Order]

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...

Corpus Donations Received by Unregistered Trusts are not Taxable unless Verified: ITAT [Read Order]

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...

Registration of Trust u/s 12AA Once Done, Continues Unless Withdrawn by Specific Order: ITAT Sets Aside Denial of Sec 11 Benefit [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chennai Bench, has recently, in an appeal filed before it, while setting aside the denial of Section 11 benefit, held that a registration of trust once done...

No Tax Shall Be Charged on entire receipts If Income below the Threshold Limit: ITAT [Read Order]

The Bangalore bench of Income Tax Appellate Tribunal (ITAT) has recently held that, no tax should be charged on entire receipts if the income is below threshold limit. Assessee H M V Educational...

Registration to Trust cannot be Cancelled for Mere Non-compliance of Notice during Covid-19 Period: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT ), Jaipur Bench, has recently, in an appeal filed before it, held that registration to trust cannot be cancelled for mere non-compliance of notice during the...