HC: Anonymous Donations to Charitable cum Religious Trusts Exempt Under Section 115BBC

Cracking the FCRA Code: 5 Essential Dos and Don’ts for NGOs

Rental income of charitable organization should be computed under section 11 after reducing repairs and maintenance expenses; however, no standard deduction under section 24 is permitted: ITAT

Audit Report under Form 10B/Form 10BB - Tax Compliance Simplified

Markup on activity of advancement of general public utility and Pre-printed receipts with donor directions

Expenses paid by a charitable trust for business support services to a sister concern at arm’s length, could not be disallowed under section 13: ITAT

Section 12AB(4)(ii) cannot be invoked for retrospective cancellation: ITAT

CIT(E) cannot invoke provisions of section 13 at the time of grant of registration under section 12AB: ITAT

The Tribunal has the power to condone the delay in filing application for final approval under clause (iii) of first proviso to section 80G(5): ITAT

CBDT circular not extending the time limit to file final application u/s 80G(5)(iii) of new provisionally registered trusts is violative of the Constitution of India: Madras HC

The timeline prescribed for extension of final registration application under first proviso to section 80G(5) is directory in nature and not mandatory: ITAT

Cancellation of tax exemption - Dos and Donts

Cancellation of tax exemption - Analysis

Cancellation of tax exemption - Circumstances and Consequences

Not maintaining donor information? Could it seriously impact your fundraising?

Revalidation of 12A/12AA and 80G

Statement and Certificate of donations - New rules from 1st April 2021