The Appellate Tribunal addressed the issue of non-granting ...

Non-profit Trust denied permanent registration u/s 12AB. Tribunal rules premature application. Trust can reapply for final registration.

Case Laws Income Tax

June 22, 2024

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 had provisional registration valid until AY 2026-27. The Tribunal noted the assessee's status as a charitable Trust registered u/s 12AA and the requirement for provisional and final registration post Finance Bill 2020. The Tribunal held that applying for final registration before the provisional registration expiry is permissible. The decision reversed the CIT's ruling, instructing reconsideration of the final registration application based on Act provisions. All grounds of appeal by the assessee were allowed for statistical purposes.

View Source

← Previous Next →

The Appellate Tribunal addressed the issue of non-granting ...

Non-profit Trust denied permanent registration u/s 12AB. Tribunal rules premature application. Trust can reapply for final registration.

Case Laws Income Tax

June 22, 2024

You may also like:

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....

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...

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...

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....

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...

The Appellate Tribunal addressed the issue of non-grant of registration u/s 12AB from the assessment year 2021-22 due to an amendment to Clause (ac) of section 12A(1) by...

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...

Effective date of registration certificate - conversion of the provisional registration to a permanent registration - When the provisional registration granted to the...

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...

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...

The Appellate Tribunal addressed various issues. Firstly, on cancellation of registration u/s 12AB(4), it found no violation as trustee appointments did not conflict...

Cancellation of registration granted u/s 12AB - Assessment of trust - The ITAT held that the PCIT's order to cancel the registration from the financial year 2020-21 and...

Principle or the doctrine of mutuality - Tribunal for the earlier years, has held that even if there are non-permanent members, non-life members, temporary or honorary...

The Appellate Tribunal considered the issue of registration u/s 80G(5)(iii). The provisional registration was questioned due to a delay in applying for regular...

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...

Quick Updates: