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 June 2023 Year 2023 This

Denial of Registration u/s. 12AB - when the Trust Deed was there ...

Case Laws     Income Tax

June 26, 2023

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 to the stipulated date, there was no reason for the ld. CIT(E) to deny the benefit of registration u/s. 12AB without specifically pointing out the nonfulfillment of the requisite condition(s) for the grant of registration. - CIT(E) directed to grant the registration u/s. 12AB - AT

View Source

 


 

You may also like:

  1. 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...

  2. The case pertains to the rejection of provisional registration u/ss 12AB/80G for charitable activities. The Commissioner of Income Tax (CIT) concluded that the assessee...

  3. Denial of registration u/s 12AB - filing Form-10A in wrong section code - The High Court noted that the petitioner had indeed furnished the required information...

  4. Denial of exemption u/s 11 by the CPC u/s 143(1) due to non-furnishing of fresh registration u/s 12AB was challenged. The assessee had provisional registration u/s 12AB...

  5. 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"),...

  6. 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...

  7. The Appellate Tribunal reviewed the rejection of registration u/s 12AB due to alleged violation of section 13(1)(b) as trust's objects were not solely for "SUNNI MUSLIMS....

  8. 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...

  9. Exemption u/s 11 - Requirement of fresh registration u/s 12AB for existing trusts - the new registration provisions have no impact as far as registration of the assessee...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. Cancellation of registration u/s 12AB(4) denied - trust's investments in mutual funds from accumulations and corpus donations, not borrowed funds - trust deed clause...

  15. Application for registration u/s 12AB rejected as assessee was not registered under Rajasthan Public Trust Act on date of filing application. Section 12AB(1) mandates...

 

Quick Updates:Latest Updates