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Income Tax - Highlights / Catch Notes

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Registration u/s 12AA - proof of charitable activities - ...

Income Tax

April 26, 2017

Registration u/s 12AA - proof of charitable activities - treatment as registered trust - receipt of land as Donation - the objects of the assessee trust being charitable had not been objected - exemption allowed - HC

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  2. Application for registration u/s 12AA - The registration could not have been refused on the ground that the trust has not yet commenced the charitable or religious activities - AT

  3. Exemption u/s 11 - entitled for registration u/s 12AA - there was no bar in granting registration to trust, even if the trust has both charitable as well as religious objects - HC

  4. Exemption u/s 11 - the payment of donation by assessee trust to another registered public charitable trust is not in violation of section 13(1)( c) - AT

  5. Cancellation of registration u/s. 12AA(3) - amendment in trust deed - Proof of change of object charitable - CIT(E) can cancel the registration only in situations,...

  6. Statute does not prohibit or enjoin the Commissioner from registering Trust solely based on its objects, without any activity, in the case of a newly registered Trust u/s 12AA - HC

  7. Verification of the donation or verification of violation of Section 13(3) is not the relevant consideration for registration of trust u/s 12AA - AT

  8. Exemption u/s 11 - the assessee is registered as a public charitable trust and the assessee carried only religious activities and no charitable activities are carried...

  9. Non charitable activities - assessee failure to prove the donations received are corpus donations - not having registration u/s 12A - additions and disallowance confirmed - AT

  10. Charitable activities or not - GST on the amounts received in the form of Donation / Grants from various entities including Central Government and State Government - the...

 

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