Home Highlights July 2019 Year 2019 This

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1. Entity Registration and Approval under new Sea Manifest Regulations

2. Extension of Transitional provisions - Sea Cargo Manifest and Transhipment (First Amendment) Regulations, 2022 - Notification

3. Sea Cargo Manifest and Transhipment (Amendment) Regulations, 2020 - New system deferred till 1-8-2020

4. Sea Cargo Manifest and Transhipment (Second Amendment) Regulations, 2019

5. Sea Cargo Manifest and Transhipment Regulations, 2019 - Further Postponed till 1-8-20219

6. 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...

7. Approval u/s 80G(5)(iii) - time limit - The ITAT highlighted the distinction between applications for renewal and fresh registration, as well as the prescribed time...

8. Exemption u/s 11 - Registration u/s 12AA - imparting education - the assessee was having necessary approval /affiliation from the respective authorities as required by...

9. 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...

10. Registration u/s 12AA - proof of charitable activities - scope of primary objects - In case the assets are being parted with either individual entity or institution, who...

11. Rejection of approvals u/s 80G - approval application filed belatedly - The Tribunal noted that the CBDT had extended deadlines for filing applications for registration...

12. Exemption u/s. 11 - charitable activity u/s 2(15) - Mere registration of u/s. 12A of the Act may not entitle the assessee to claim exemption. At the best, registration...

13. Application for approval u/s 10(23C)(vi) rejected - assessee is already granted registration u/s 12AA - registration u/s 12AA of the Act granted to the assessee should...

14. Approval u/s 80G(5) - whether registration u/s 12A/12AA is a pre-requisite - since the assessee has not produced any certificate of registration u/s 12A, the Appellate...

15. Validity of Assessment u/s 153A - non-generation of DIN - approval u/s. 153D of the Act is akin to the approval u/s. 151 of the Act, wherein, we find sanction/approval...