Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Denial of registration u/s 12A - Had the case of the Trust been ...

Income Tax

December 29, 2018

Denial of registration u/s 12A - Had the case of the Trust been not carefully examined, these important and relevant facts would have remained wrapped under the carpet, and the Trust could have managed to get the relief of exemption from taxation by presenting wrong and false facts. This is a clear case of an attempt to play fraud.

View Source

 


 

You may also like:

  1. Registration as a Charitable Trust under Section 12A cancelled - merely on the ground that the case falls under first proviso to Section 2(15) of the Act , registration...

  2. 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...

  3. 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

  4. Registration under Section 12A - the introduction of donors, shows in-genuineness of activities of the trust - sufficient reason to decline registration u/s 12AA(1)(a)- HC

  5. 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

  6. 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...

  7. 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...

  8. Denial of registration u/s 12AA - proof of charitable objects of society - imparting of education - genuine trust - while granting registration u/s 12A only genuineness...

  9. 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...

  10. Charitable purpose u/s 2(15) - A trust for providing a common platform for trading in shares and securities - registration u/s 12A to be granted - AT

 

Quick Updates:Latest Updates