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 November 2012 Year 2012 This

Registration of Trust - gap of 29 years - non-filing of the ...


Court Rules 29-Year Gap in Trust Registration Not Grounds for Denial Under Income Tax Act Sections 12A, 12AA.

November 27, 2012

Case Laws     Income Tax     HC

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

View Source

 


 

You may also like:

  1. Trust's application for registration u/s 12AA cannot be denied solely on ground that it is yet to commence charitable activities. At initial stage, authorities must...

  2. Exemption u/s 11 - application for registration u/s. 12A rejected - The two issues must be settled during registration U/s 12AA which are genuinity of trust & activities...

  3. 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...

  4. The appellant trust claimed to be formed for public charitable activities and registered under the Rajasthan Public Trust Act 1959, regularly filing its income tax...

  5. Denial of exemption u/s 10(23C)(iiiad), addition of unexplained cash credits u/s 69A. Registration granted u/s 12AA from 23-02-2019 indicating trust not exclusively...

  6. The Income Tax Appellate Tribunal (ITAT) held that the provisions of Section 13(1)(b) of the Income Tax Act can be invoked at the time of assessment, based on the...

  7. 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...

  8. Exemption u/s 11 - effective date of cancellation of registration u/s 12AA(3)/(4) - an assessee unwilling to avail the “benefit” of registration “obtained” under section...

  9. The ITAT upheld the denial of registration u/s 12AB to the Trust, as its objects were exclusively for the Jain Community, violating Section 13(1)(b) read with the...

  10. The case pertains to the refusal of registration u/s 12AA for charitable activities u/s 2(15). The Commissioner of Income Tax observed that the society was not imparting...

  11. ITAT determined that the PCIT erroneously cancelled charitable trust registrations under section 12A without express statutory authority. The tribunal found no evidence...

  12. Power of CIT to cancel or withdraw registration invoking Section 12AA(3) - The High Court dismissed the appeals filed by the Revenue and upheld the ITAT's orders...

  13. ITAT reversed PCIT's cancellation of charitable trust registration under sections 12A and 12AB. The tribunal held that PCIT lacked express statutory authority to cancel...

  14. Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) rejected the 12A registration on the ground that clause mentioned in the gift deed is not in accordance with...

  15. 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

 

Quick Updates:Latest Updates