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1. 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...

2. Exemption u/s 11 - application filed by the assessee in Form No.10AB for registration u/s 12AB rejected finding that the objects of the assessee were for the benefit of...

3. Registration of Trust - gap of 29 years - non-filing of the returns for the last several years cannot be a ground for declining to grant registration u/s 12A / 12AA - HC

4. Exemption u/s 11 - Constitution of the Trust does not remain the same as it was prior to the amendment and hence when the constitution itself is changed and the...

5. Registration already granted u/s 12A cannot be revoked for the reasons that the charitable trust or institution pursuing of advancement of objects of general public...

6. Exemption u/s 11 - denial of exemption as assessee trust is for benefit of a Sindhi community - This institution should give help to Sindhi; as far as possible with a...

7. Registration u/s.12A denied - DIT(E) declined registration as is mixed trust (Charitable & non charitable trust) with lack of binding legal obligation on trustees in...

8. Exemption u/s 11 - grant of registration u/s.12AA - “Religious Trust” v/s “Charitable Trust” - The objects do not channel the benefits to any community and thus, would...

9. Rejecting the Trust registration application u/s 12A on the ground that it is filed late is not correct because, registration can be granted prospectively

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. Exemption u/s 11 - benefit of registration granted u/s.12A of the Act from AY 2019-20, would be available for earlier years also that are pending as on the date of grant...

12. Exemption u/s 11 - Grant of registration u/s 12AA - The provisions of section 11 (1)(c) comes into operation only once registration is granted u/s 12A of the Act and...

13. Exemption u/s 11 - registration u/s 12AA - activity of running a Dharmashala for public at large - an activity in the nature of trade, commerce or business or not -...

14. 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...

15. 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...