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1. Exemption u/s 11 - benefit of registration granted u/s.12A of the Act from AY 2019-20, would be available for earlier years also that are pending as on the date of grant...

2. Exemption u/s 11 - presumption that registration u/s.12A and 80(G)(5) is cancelled - as section 12A registration was not traceable assessee again applied for it - the...

3. Exemption u/s 11 - effective date of cancellation of registration u/s 12AA(3)/(4) - an assessee unwilling to avail the “benefit” of registration “obtained” under section...

4. Exemption form GST - Nashik Cambridge Pre-School - supply of Pre-school education service to its students against fee - supply of some goods to its Pre-school students,...

5. Registration u/s 12A and approval u/s 80G(5) earlier granted were withdrawn citing grounds like money laundering, loan default, TDS shortfall, delayed PF/ESIC payments,...

6. Registration of Trust - For removing difficulty in earlier provision of registration, it has been proposed to amend the provision of registration to allow for direct...

7. Exemption u/s 11 - entitled for registration u/sec 12A - imparting training in performing arts like various dance forms including traditional “Kuchipudi” - an assessee...

8. Registration u/s 12A - Notwithstanding the fact that the assessee is conferred registration under the provisions of Section 12A of the Act, unless the assessee falls...

9. Exemption u/s. 11 - charitable activity u/s 2(15) - Mere registration of u/s. 12A of the Act may not entitle the assessee to claim exemption. At the best, registration...

10. Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) rejected the 12A registration on the ground that clause mentioned in the gift deed is not in accordance with...

11. Exemption u/s 11 - registration u/s 12AB - Conditions imposed by the CIT - The role of the Ld. PCIT while according registration under section 12A is only to make...

12. The case involves issues related to exemption u/s. 11, 12 & 13. The appellant lacked registration u/s. 12A, and no pending appeal existed. The status of the appellant as...

13. Eligibility for registration u/s 12A (1)(a) - whether Greater Noida Industrial Development Authority ("GNIDA"); Yamuna Expressway Industrial Development Authority...

14. Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate...

15. The Income Tax Appellate Tribunal (ITAT) held that the provisions of Section 13(1)(b) of the Income Tax Act can be invoked at the time of assessment, based on the...