![18% GST applicable on Renting Immovable Property to an Educational Institution registered u/s 12AA of Income Tax Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Renting-Immovable-Property-Educational-Institution-Income-Tax-Act-AAR-GST-on-Renting-Immovable-Property-taxscan.jpg "18% GST applicable on Renting Immovable Property to an Educational Institution registered u/s 12AA of Income Tax Act: AAR [Read Order]")
18% GST applicable on Renting Immovable Property to an Educational Institution registered u/s 12AA of Income Tax Act: AAR [Read Order]
The Telangana Authority of Advance Ruling (AAR) recently held that 18% GST applicable on renting immovable property to an Educational Institution...
![“Reasonable and Effective Opportunities” should be given to Taxpayers during Income Tax Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Reasonable-and-Effective-Opportunities-Taxpayers-Income-Tax-Proceedings-ITAT-Income-Tax-Income-taxscan-.jpg "“Reasonable and Effective Opportunities” should be given to Taxpayers during Income Tax Proceedings: ITAT [Read Order]")
![Activities of Rajasthan State Road Transport Corporation does not Fall under ‘Charitable nature’, Entitled to Sec 11 Exception: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Rajasthan-State-Road-Transport-Corporation-Charitable-nature-ITAT-TAXSCAN.jpg "Activities of Rajasthan State Road Transport Corporation does not Fall under ‘Charitable nature’, Entitled to Sec 11 Exception: ITAT [Read Order]")
![Primary object is Advancement of General Public Utility: ITAT grants Registration to District Bar Association u/s 12AA [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/General-Public-Utility-ITAT-Registration-District-Bar-Association-taxscan.jpg "Primary object is Advancement of General Public Utility: ITAT grants Registration to District Bar Association u/s 12AA [Read Order]")
Registration sought u/s 12AA(1)(a) not to be Denied for want of Submission of Original Documents, Self-Certified Copy Sufficient: ITAT [Read Order]
The Income Tax Appellate Tribunal, Jaipur Benches, “B” Jaipur, has recently while deciding upon an appeal filed before it by the Assessee, held that registration sought u/s 12AA(1)(a) of the Act...
![Registration sought u/s 12AA(1)(a) not to be Denied for want of Submission of Original Documents, Self-Certified Copy Sufficient: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Registration-Original-Documents-ITAT-taxscan.jpg "Registration sought u/s 12AA(1)(a) not to be Denied for want of Submission of Original Documents, Self-Certified Copy Sufficient: ITAT [Read Order]")
![Revision order u/s 263 without DIN is Invalid and Deemed to have never been Issued: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Revision-order-DIN-ITAT-taxscan.jpeg "Revision order u/s 263 without DIN is Invalid and Deemed to have never been Issued: ITAT [Read Order]")
Mere Transaction of Sale, Purchase between two related persons not covered under the Expression 'Diversion' of Income: Rajasthan HC [Read Order]
The Rajasthan High Court has ruled that mere transaction of sale, purchase between two related persons is not covered under the expression 'diversion' of income. The respondent-assessee, Ramdoot...
![Mere Transaction of Sale, Purchase between two related persons not covered under the Expression Diversion of Income: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Mere-transaction-of-sale-purchase-diversion-income-Rajasthan-High-Court-Taxscan.jpg "Mere Transaction of Sale, Purchase between two related persons not covered under the Expression Diversion of Income: Rajasthan HC [Read Order]")
Registration can’t be Refused on the Ground that Trust has not commenced the Charitable / Religious-Activity: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) held that the registration under section 12AA of the Income-tax Act, 1961 cannot be refused on the ground that trust has not commenced the charitable or...
![Registration can’t be Refused on the Ground that Trust has not commenced the Charitable / Religious-Activity: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/03/Addition-Search-ITAT-Taxscan.jpg "Registration can’t be Refused on the Ground that Trust has not commenced the Charitable / Religious-Activity: ITAT [Read Order]")
![Micro Finance Activity is not ‘Charitable’: ITAT denies Tax Exemption to Trust [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/03/Micro-Finance-Activity-ITAT-Taxscan.jpg "Micro Finance Activity is not ‘Charitable’: ITAT denies Tax Exemption to Trust [Read Order]")
Cancellation of S. 12AA Registration to Society can’t be a Ground for Imposing Penalty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh bench has held that penalty under section 271(1)(a) cannot be levied on a charitable society on cancellation of its registration under Section 12AA...
![Cancellation of S. 12AA Registration to Society can’t be a Ground for Imposing Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Invoice-Penalty-CESTAT-Taxscan.jpg "Cancellation of S. 12AA Registration to Society can’t be a Ground for Imposing Penalty: ITAT [Read Order]")
Newly Incorporated Trust entitled to 12AA benefits even in the Absence of any Activities: SC [Read Judgment]
While upholding the Delhi High Court Judgment, the Supreme Court of India has ruled that, Newly Incorporated Trust entitled to get Section 12AA of the Income Tax Act benefits even in the Absence of...
![Newly Incorporated Trust entitled to 12AA benefits even in the Absence of any Activities: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Supreme-Court-of-India-1-Tax-Scan.jpg "Newly Incorporated Trust entitled to 12AA benefits even in the Absence of any Activities: SC [Read Judgment]")