Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s ...

CIT(E) Can't Add Extra Conditions for Trust Registration u/s 12AB and Approval u/s 80G.

November 21, 2022

Case Laws Income Tax AT

Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s 80G - Power of CIT(E) to impose conditions - CIT(E) did not enjoy the power to prescribe/impose any conditions on his own (other than what is stipulated in law) while granting the registration u/s 12AB we similarly hold that the Ld. CIT(E) lacked jurisdiction to impose any conditions on his (other than what is stipulated in law) while granting the approval u/s 80G of the Act as well. - AT

View Source

← Previous Next →

Fresh registration of trust u/s 12A(1) w.e.f. 1.4.2021 and u/s ...

CIT(E) Can't Add Extra Conditions for Trust Registration u/s 12AB and Approval u/s 80G.

November 21, 2022

Case Laws Income Tax AT

You may also like:

Denial of Registration u/s. 12AB - when the Trust Deed was there before the CIT(E) and the assessee furnished all the necessary details of the activities carried out up...

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...

Exemption to trusts and institutions - Specified violations u/s 12AB and fifteenth proviso to clause (23C) of section 10 - In case of provision approval/ registration...

The trust was denied registration u/s 12AB by the CIT(E) on grounds that its activities were restricted to a particular religious community or caste ("Leva Patel"),...

Timelines for disposing applications by trusts, funds, or institutions seeking registration for exemption u/s 12AB or approval u/s 80G are rationalized. Applications...

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...

ITAT overturned denial of registration under s.12AB despite trust's non-registration under Rajasthan Public Trust Act 1959. Tribunal held RPT Act registration not...

The case involves the rejection of an application for registration u/s 80G by the CIT(E) due to a time limit issue. The ITAT held that provisional registration is meant...

Applicant seeking approval u/s 80G(5)(vi) - religious activities - it is clear that the CIT (E) has denied registration only on one ground violation of clause (iii) of...

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...

Exemption u/s 11 - approval u/s 80G - cancellation of provisional approval without giving show cause notice - the Assessee Trust had applied for registration within the...

The ITAT Chennai held that the denial of registration u/s 80G(5) to an old trust was unjustified as the trust existed before the new registration regime. The trust...

Section 13(1)(b) is inapplicable to trusts created before 1961. The assessee trust was established in 1937, prior to the Income Tax Act, 1961. Despite being created for...

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,...

Rejection of application filed in form no. 10AB for grant of registration u/s 12AB and 80G(5) - The ITAT found that the CIT(E) had grounds for dissatisfaction based on...

Quick Updates: