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1. Trust's application for registration u/s 12AA cannot be denied solely on ground that it is yet to commence charitable activities. At initial stage, authorities must...

2. The appellant Trust's application for registration u/s 12A was rejected by the Commissioner of Income Tax (Exemptions) on the grounds that its activities were not...

3. Exemption u/s 11 - registration u/s 12AA - Since by definition a charitable trust is not one which makes profits and if we accept the interpretation of the Revenue that...

4. The Income Tax Appellate Tribunal observed that the amendments made to the Trust deed were minor and did not affect the substance or spirit of the original deed. The...

5. Registration u/s 12AA and u/s 80G denied - Whether objects of the society/trust should be charitable in nature and the activities of the society/trust should be genuine?...

6. Exemption u/s 11 / 10(23C)(vi) - Charitable activity u/s 2(15) - trust seeking approval as existed ‘solely’ for educational purposes - It is held that the requirement of...

7. Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and...

8. Exemption u/s 10(23C)(iv) denied - activities of the assessee Trust as hit by the proviso to section 2(15) - the activities of the Trust of providing accommodation and...

9. Assessment of trust - ‘anonymous donation' - AO despite having the information could not show that, the donors are not existing or the assets are not existing. It is...

10. Exemption u/s 11 - entitled for registration u/s 12AA - the Commissioner would be bound to record the finding that an activity or activities actually carried on by the...

11. Registration can be rejected only when (a) activities of the trust are not genuine, and (b) that the activities of the trust or the institution are not being carried out...

12. Charitable Trust - The fact that the receipts from commercial activities are more compared to the overall receipts of the charitable organization can neither lead to the...

13. The Appellate Tribunal addressed the denial of registration u/s 12AB to a Public Charitable Trust operating a Primary School for physically disabled children engaged in...

14. Trust: additions as anonymous donations u/s 115BBC rejected - AO doubted genuineness of donors without substantiating evidence. Assessee provided complete donor details...

15. Exemption u/s 11 - whether the hostel activity of the trust which is imparting dental education in the institution established by it is a business activity incidental to...