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Income Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Charitable activity - CIT while dealing with the application for ...

Income Tax

November 19, 2018

Charitable activity - CIT while dealing with the application for grant of registration of limiting its jurisdiction within the aspect of its objects unnecessarily exceeded to the issue of income derived by the Trust spend for charitable purposes and the profit earned by the Trust

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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. 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...

  4. 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...

  5. 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...

  6. Registration u/s 12AA - not passing order by CIT(E) within limitation provided for deciding the application u/s 12AA - it would result in deemed grant of registration.

  7. Charitable purpose - the application of the fund is not made for charitable activity but for construction of the building, which again does not directly reflect the...

  8. Verification of the application and approval - Amendments with regard to procedure and time limit for grant of registration certificate - Rule 9 of the Central Goods and...

  9. Charitable Activities or not - activities of the Trust in providing hostel accommodation facilities to the students who come to Pune for education do not fall within the...

  10. Charitable activity within the scope of section 2(15) - exemption u/s 11 - activity of preservation of environment - the activities of the assessee are charitable in nature.

 

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