Read all Latest Updates on and about Section 12AB of the Income Tax Act

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S.12AB Registration Cannot Be Denied Due to Absence of Irrevocability Clause in Trust Deed: Bombay HC in Chamber of Tax Consultants Case [Read Order]

In a recent ruling, the Bombay High Court held that Section 12AB registration or renewal cannot be denied due to absence of an explicit...

Trust Deed Clause on Funds Utilization Outside of India Rectified by Amendment and Undertaking: ITAT...

Lack of Familiarity With Income Tax E-Filing Portal: ITAT Condones 66 Days Delay, Restores Trust...

Rejection on ‘Community-Benefit’ Ground Unsustainable Without Evidence: ITAT Restores Trust’s 12AB...

Rejection of 12AB Registration for Overseas Fund Use: ITAT Restores Matter to CIT(E) for Fresh...

Clerical Error Can't Sink Charity Application, ITAT Sides with Trust in Registration Row [Read Order]

The Income Tax Appellate Tribunal (Agara Bench) held that a mere clerical error in quoting an incorrect section of the Income Tax Act cannot be grounds for the rejection of a trust’s application for...

Non-speaking, cryptic, and mechanical Income Tax Order by quasi-judicial authorities is Invalid: ITAT rules in Favour of Lions Club [Read Order]

The Income Tax Appellate Tribunal (ITAT) of the Hyderabad bench set aside the order which was passed by the income tax quasi-judicial authority as being non-speaking, cryptic and mechanical. The...

Issue of Registration u/s 12A Income Tax Act is Invalid as Registration has Already been granted: ITAT [Read Order]

The Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed an appeal filed by Bhaba, a Kolkata-based charitable entity, as infructuous. The tribunal held that since the Commissioner...

No Advance Ruling on Decided Matters: AAR Dismisses Application by Karnataka State Nursing Council [Read Order]

In a recent decision, the Karnataka Authority for Advance Ruling ( KAAR ) ruled that the issue already adjudicated shall not be raised again before the authority. The applicant, a non-profit...

ITAT Weekly Round -Up [ July 13th - July 19th ]

This weekly round-up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan during the previous week, from July 13th, 2025 to July 19th,...

Inadequate Opportunity of Hearing in Alleged Form 10AB Delayed Filing: ITAT Restores Matter for Reconsideration [Read Order]

The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) restored the appeal to the Commissioner of Income Tax (Exemptions) [CIT(E)] with a direction to reconsider the application for ...

Failure to Consider Submitted Documents for Trust Registration: ITAT Remands with One More Opportunity [Read Order]

The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the order of the Commissioner of Income Tax (Exemptions) [CIT(E)], which cancelled the registration under Section 12AB...