Dohit MuranjanMay 202 min readCase LawsSection 12AB(4)(ii) cannot be invoked for retrospective cancellation: ITATCitation: Amala Jyothi Vidya Kendra Trust v. PCIT ITAT: Bangalore ITA No: 141 and 142 OF 2024 Assessment Year: 2017-18 Date of Order:...
Dohit MuranjanMay 201 min readCase LawsCIT(E) cannot invoke provisions of section 13 at the time of grant of registration under section 12AB: ITATCitation: Bhojalram Leuva Patel Seva Samaj Trust v. CIT(E) ITAT: Ahmedabad ITA No: 667 & 668 OF 2023 Date of Order: 30.4.2024 Brief...
Dohit MuranjanApr 241 min readCase LawsThe Tribunal has the power to condone the delay in filing application for final approval under clause (iii) of first proviso to section 80G(5): ITATTribunal has the power to condone the delay in filing application for final approval 80G (5)(iii)
Dohit MuranjanApr 242 min readCase LawsThe timeline prescribed for extension of final registration application under first proviso to section 80G(5) is directory in nature and not mandatory: ITATTimeline prescribed for extension of final registration application under first proviso to section 80G(5) is directory and not mandatory