![Registration to Trust cannot be Cancelled for Mere Non-compliance of Notice during Covid-19 Period: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Registration-Registration-to-Trust-Non-compliance-of-Notice-Notice-Covid-19-Period-ITAT-Taxscan.jpg "Registration to Trust cannot be Cancelled for Mere Non-compliance of Notice during Covid-19 Period: ITAT [Read Order]")
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...
![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]")
![“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]
The Income Tax Appellate Tribunal (ITAT), Chandigarh grants registration to society under Section 12AA of the Income Tax Act, 1961 as Primary object is advancement of general public utility. The...
![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]")