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Search Results for "registration of trust"

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High Court

"Bombay High Court Rules on Deemed Registration of Trusts Under Income Tax Act" "Trust's registration deemed granted due to CIT's delayed response."

21 Oct 2024

The Bombay High Court ruled that the Respondent was entitled to a deemed registration under the Income Tax Act (Section 12AA) due to the failure of t...

High Court

Dispute Over Land Ownership and Tenancy Rights in Survey No. 73/1 at Mouje Rohinjan. Petitioner-Trust's Claim of Exemption Under Section 88-B of BT & AL Act Contested by Tenant's Rights and Historical Orders; MRT Decision Under Scrutiny.

2 Aug 2024

This case involves a dispute over the land bearing Survey No. 73/1 at Mouje Rohinjan, with the petitioner claiming the land is part of their trust and...

Supreme Court

Supreme Court Upholds Registration of Newly Registered Trust Under Section 12AA of Income Tax Act, 1961 Based on Objects and Proposed Activities. The Court held that 'activities' in Section 12AA includes 'proposed activities', allowing registration without actual activities.

19 Feb 2020

The Supreme Court heard three civil appeals concerning the registration of trusts under Section 12AA of the Income Tax Act, 1961. In Civil Appeal Nos....

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