Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Application for registration u/s 12AA - with regard to the ...

January 30, 2018

Case Laws     Income Tax     AT

Application for registration u/s 12AA - with regard to the condition that the assessee should apply its income only in India, such a condition is existing only u/s 11 and the AO is required to consider the application of income while allowing the exemption u/s 11 - registration cannot be denied - AT

View Source

 


 

You may also like:

  1. Exemption u/s 11 - grant of registration u/s 12AA rejected - private religious trust or public trust - If the assessee wanted grant of registration under section 12AA of...

  2. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

  3. Registration u/s 12AA - Legislature by insertion Section 12AA(4) as a ground for cancellation of registration for violation of section 13 w.e.f 01.10.2014 - provisions...

  4. Exemption u/s 11 - rejecting the application made for registration u/s 12AA - What needs to be done on the part of the assessee is to fulfill the requirements as...

  5. Accrual of income in India - period of stay in India - salary received by the assessee from his foreign employer - DTAA between India and USA - Revenue contended that,...

  6. Income accrued in India - Shipping income earned in India - India Singapore DTAA - income is exempt in the singapore - AO has made an attempt to deny the benefit of...

  7. This is an order from the Income Tax Appellate Tribunal (ITAT) regarding the rejection of final registration u/s 80G(5)(iii) of the Income Tax Act. The key points are:...

  8. The Appellate Tribunal addressed the rejection of an application for approval u/s 80G as time-barred. Provisional registration was introduced for newly formed trusts....

  9. Income deemed to accrue or arise in India - residential status of the assessee under the India-USA DTAA. Assessee stayed in India for more than 183 days, considered a...

  10. The Income Tax Appellate Tribunal held that the assessee's application for registration u/s 80G was filed within the statutory time limit. The Tribunal directed the...

  11. The Appellate Tribunal addressed the issue of non-granting permanent registration u/s 12AB. The CIT (Exemption) rejected the application as premature since the assessee...

  12. The case pertains to the refusal of registration u/s 12AA for charitable activities u/s 2(15). The Commissioner of Income Tax observed that the society was not imparting...

  13. Approval u/s 80G(5)(iii) - time limit - The ITAT highlighted the distinction between applications for renewal and fresh registration, as well as the prescribed time...

  14. Assessee trust formed on 02.09.2014 but granted registration u/s 12AA from AY 2016-17 onwards. For AY 2015-16, exemption u/s 11 denied due to lack of registration....

  15. Taxability of income in India - Income attributable to India - income of advertisement and subscription revenue - Permanent Establishment (PE) - business connection -...

 

Quick Updates:Latest Updates