![Registration u/s 12A(1)(ac)(iii) of Income Tax Act shall not be denied if Remuneration paid to trusts full time workers is not contravening Section 13(1)(c) : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Registration-Income-Tax-Act-Remuneration-paid-to-trusts-full-time-workers-trusts-full-time-workers-taxscan.jpg "Registration u/s 12A(1)(ac)(iii) of Income Tax Act shall not be denied if Remuneration paid to trusts full time workers is not contravening Section 13(1)(c) : ITAT [Read Order]")
Registration u/s 12A(1)(ac)(iii) of Income Tax Act shall not be denied if Remuneration paid to trust's full time workers is not contravening Section 13(1)(c) : ITAT [Read Order]
The Amritsar bench of Income Tax Appellate Tribunal (ITAT) has recently held that registration under Section 12A(1)(ac)(iii) Income Tax Act,...
![Trust for Managing Statutory Obligations of Employees of Parent Trust falls under Charitable Activity: ITAT Grants registration u/s 12AA of IT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Trust-for-Managing-Statutory-Obligations-of-Employees-of-Parent-Trust-falls-under-Charitable-Activity-v-ITAT-Grants-registration-I-T-Act-TAXSCAN.jpg "Trust for Managing Statutory Obligations of Employees of Parent Trust falls under Charitable Activity: ITAT Grants registration u/s 12AA of IT Act [Read Order]")
![Disallowance of Donation made to Trust u/s 35 AC of Income Tax without conducting Enquiry is invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Disallowance-of-Donation-Donation-made-to-Trust-Income-Tax-ITAT-taxscan.jpg "Disallowance of Donation made to Trust u/s 35 AC of Income Tax without conducting Enquiry is invalid: ITAT [Read Order]")
![Trust Not Eligible for S. 12AB Registration under Pre-Amended Deed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Trust-Registration-Pre-Amended-Deed-ITAT-Pre-Amended-Deed-Income-Tax-Taxscan-.jpg "Trust Not Eligible for S. 12AB Registration under Pre-Amended Deed: ITAT [Read Order]")
![Donations to Trust by Conversion of Loans are “Donations paid in Cash”: ITAT allow Income Tax Deduction u/s 80G [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Donations-to-Trust-Donations-Trust-Loans-ITAT-Income-Tax-Deduction-Income-Tax-taxscan.jpg "Donations to Trust by Conversion of Loans are “Donations paid in Cash”: ITAT allow Income Tax Deduction u/s 80G [Read Order]")
Object beneficial to a Section of Public also amounts to a Charitable Purpose, Exemption as Trust allowable u/s 12 AA: ITAT
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that the object of the trust beneficial to a section of the public also amounts to a charitable purpose and exemption as a...
Use of Building by Assessee-Trust without consideration is not Unexplained Investment: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ), ruled that use of building by assessee-trust without consideration is not unexplained investment. The assessee, Abhodh Memorial...
![Use of Building by Assessee-Trust without consideration is not Unexplained Investment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Building-Trust-Unexplained-Investment-Investment-ITAT-Taxscan.jpg "Use of Building by Assessee-Trust without consideration is not Unexplained Investment: ITAT [Read Order]")
Registration of Trust u/s 12AA is valid when object of the Trust is Charitable in Nature, Exemption u/s 80(G)(S)(vi) allowable: Calcutta HC [Read Order]
The Calcutta High Court (HC) has held that registration of trust u/s 12AA of the Income Tax Act,1961 is valid when the object of the Trust is charitable in nature and allowed the Exemption u/s...
![Registration of Trust u/s 12AA is valid when object of the Trust is Charitable in Nature, Exemption u/s 80(G)(S)(vi) allowable: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Registration-Trust-object-of-the-Trust-is-Charitable-in-Nature-Exemption-allowable-Calcutta-HC-TAXSCAN.jpg "Registration of Trust u/s 12AA is valid when object of the Trust is Charitable in Nature, Exemption u/s 80(G)(S)(vi) allowable: Calcutta HC [Read Order]")
Registration once granted to Trust under Income Tax Act based on genuineness of activities and the same cannot be cancelled based on same provisions: Jharkhand HC
The Jharkhand High Court has held that the registration once granted to trust under the Income Tax Act,1961 based on genuineness of activities and the same cannot be cancelled based on same...
Charitable Activities not Amount to ‘Supply’: Reimbursement by Maharashtra Govt to Trust for One Stop Crises Centre Scheme not subject to GST, rules AAAR [Read Order]
The Maharastra Appellate Authority For Advance Ruling For Goods And Services Tax, (AAAR), has recently, while deciding an appeal filed before it by an appellant, held that charitable activities not...
![Charitable Activities not Amount to ‘Supply’: Reimbursement by Maharashtra Govt to Trust for One Stop Crises Centre Scheme not subject to GST, rules AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Charitable-Activities-Supply-Reimbursement-Maharashtra-Govt-Trust-One-Stop-Crises-Centre-Scheme-GST-AAAR-taxscan.jpg "Charitable Activities not Amount to ‘Supply’: Reimbursement by Maharashtra Govt to Trust for One Stop Crises Centre Scheme not subject to GST, rules AAAR [Read Order]")
Supreme Court directs to Erase Personal Remarks by Director of Income Tax against Founder of Trust from Order [Read Order]
In a recent order, the Supreme Court has directed to erase the personal remarks made against the authors-cum-Founder Chairman of the assessee-trust in the order passed by the Director of Income Tax...
![Supreme Court directs to Erase Personal Remarks by Director of Income Tax against Founder of Trust from Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Supreme-Court-Personal-Remarks-Income-Tax-E-Trust-Order-taxscan.jpeg "Supreme Court directs to Erase Personal Remarks by Director of Income Tax against Founder of Trust from Order [Read Order]")