Search Results for "section 12AA"

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Constitution Of India – Income Tax Act, 1961 – Section 12A – Advisory Communication – Maintainability Of Appeal – Jurisdiction Of Income Tax Appellate Tribunal

Bombay High Court held – Advisory communication from Director of Income Tax (Exemptions) regarding modification of objects did not amount to cancell...

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

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...

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Supreme Court Partially Allows Revenue's Appeal in Income Tax Exemption Case and Remands for Fresh Consideration. Assessing Officer Directed to Re-examine Charitable Trust Status of Society Running Newspaper with Advertisement Revenue Under Sections 2(15) and 11 of Income Tax Act, 1961.

The Supreme Court partially allowed an appeal by the Commissioner of Income Tax (revenue) concerning the charitable trust status and tax exemption eli...

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Supreme Court Upholds Revenue in Income Tax Act Case Involving Cancellation of Trust Registration. Cancellation Under Section 12AA(3) Justified Due to Admission of Bogus Donations and Non-Genuine Activities by the Trust, Violating Its Objects and Misusing Tax Provisions.

The dispute involved the Commissioner of Income Tax (Exemptions) appealing against a High Court judgment that set aside the cancellation of registrati...

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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.

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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Supreme Court Sets Aside High Court Order in Income Tax Trust Registration Cancellation Case. Single Bogus Donation Can Trigger Cancellation Proceedings Under Section 12AA(3) of Income Tax Act, 1961.

The case involves an appeal by the Commissioner of Income Tax (Exemptions), Kolkata against an order of the Calcutta High Court which quashed the canc...