The Appellate Tribunal addressed the denial of registration u/s ...

A public trust running a school for disabled kids denied registration. Tribunal orders another chance to prove charitable activities.

June 22, 2024

Case Laws Income Tax AT

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 charitable activities u/s 2(15). The Trust submitted various materials to demonstrate the genuineness of its activities, including details of previous registrations, Trust Deed, and financial documents. The Tribunal emphasized the importance of complying with Rule 17A of the I.T. Rules for registration, noting the necessity of providing all required documents. Despite previous shortcomings, the Tribunal granted the Trust another opportunity to submit the necessary documentation to the Commissioner of Income Tax (Exemptions) for consideration, to avoid any miscarriage of justice. The appeal by the Trust was allowed for statistical purposes.

View Source

← Previous Next →

The Appellate Tribunal addressed the denial of registration u/s ...

A public trust running a school for disabled kids denied registration. Tribunal orders another chance to prove charitable activities.

June 22, 2024

Case Laws Income Tax AT

You may also like:

Exemption u/s 11 - grant of registration u/s 12AA rejected - private religious trust or public trust - If the assessee wanted grant of registration under section 12AA of...

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....

Exemption u/s 11 denied - grant of approval under Section 10 (23C) (vi) denied - Trust Deed seems to indicate that the source of funds of the petitioner’s trust is only...

Registration u/s 80G(5)(vi) denied - CIT(E) held that the assessee-trust is a private religious trust and therefore, cannot be held as a charitable trust within the...

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 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...

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...

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...

Exemption u/s 11 - set up a school in pursuance of its main object of educational activity - trust run by one family - No bar under the Act for registration u/s 12AA...

Franchisee fees - satellite schools which are running under the name and logo of Delhi Public School - not liable to tax and additions deleted following principle of...

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 revolves around the cancellation of registration u/s 12AB and whether the trust's activities qualify as charitable or not. The Commissioner invoked Section...

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...

Registration u/s 80G(5)(vi) - charitable activities and utilization of funds - deduction from total income on donations to be made available to donors based on such...

The Appellate Tribunal held that the Commissioner of Income Tax (Exemptions) erred in rejecting the trust's registration u/s 12AA. The trust's objects were not found to...

Quick Updates: