Home Highlights August 2012 Year 2012 This

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1. 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...

2. Registration u/s 12A denied - religious trust - Even if the objects are mixed in the sense, there are charitable and religious objects, still the trust is entitled for...

3. 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...

4. Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,...

5. Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the...

6. The case concerns denial of registration u/s. 80G(5)(iii) and the timeline for filing the application. The Tribunal noted the provision for provisional registration to...

7. Registration u/s.12A denied - DIT(E) declined registration as is mixed trust (Charitable & non charitable trust) with lack of binding legal obligation on trustees in...

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. Deduction u/s 35(1)(ii) - retrospective withdrawal of registration/approval - If at the time of giving the donation to the research Institute it had a valid registration...

10. Registration u/s 12A - non production of creditors does not effect the nature of activity (charitable activity) of the society therefore, withdrawal of registration U/s...

11. Registration as a Charitable Trust under Section 12A cancelled - merely on the ground that the case falls under first proviso to Section 2(15) of the Act , registration...

12. 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...

13. Cancellation/withdrawal of registration/approval u/s 12AA/10(23C)(vi) with retrospective effect - The AO while completing the assessment for AY 2010-11 after search...

14. 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...

15. Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and...