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Affiliation or recognition by regulatory authorities is not essential attribute of ‘education’ as defined in section 2(15): HC
Citation- Commissioner of Income Tax v. NIIT Foundation HC: Delhi ITA No: 141 OF 2021 Assessment Year: 2014-15 Date of Order- July 26,...
Dohit Muranjan
Aug 26, 20242 min read
17 views
0 comments
Audit Report under Form 10B/Form 10BB - Tax Compliance Simplified
Learn all about Form 10B and Form 10BB, crucial for tax exemptions. Understand their differences, due dates, consequences and penalties
Parul Agrawal
Jul 22, 20244 min read
1,179 views
0 comments
Registration cannot be revoked if full registration was filed after 6-month period from provisional registration, due to change in law: ITAT
Registration cannot be revoked if full registration was filed after 6-month period from provisional registration, due to change in law
Dohit Muranjan
Jul 22, 20242 min read
49 views
0 comments
Exemption under section 11 cannot be disallowed when payment of salaries and rent is reasonable: ITAT
Exemption under section 11 cannot be disallowed when payment of salaries and rent is reasonable
Dohit Muranjan
Jul 22, 20241 min read
43 views
0 comments
Expenditure towards CSR activities is an allowable deduction u/s 80G: ITAT
Expenditure towards CSR activities is an allowable deduction u/s 80G: ITAT
Dohit Muranjan
Jul 22, 20242 min read
46 views
0 comments
Mastering Fund Accounting for NPOs: Basic, Benefits, Challenges, and Solutions:
Fund accounting plays a pivotal role in the financial management of NPOs, ensuring transparency, accountability, and compliance.
Parul Agrawal
Jun 17, 20245 min read
108 views
0 comments
Markup on activity of advancement of general public utility and Pre-printed receipts with donor directions
Markup on activity of advancement of general public utility and Pre-printed receipts with donor directions - ITAT matter 2024
Dohit Muranjan
Jun 16, 20242 min read
37 views
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Deemed income u/s 11(3) is also entitled to 15% basic accumulation under section 11(1)(a): HC
Deemed income is also entitled to 15% basic accumulation
Dohit Muranjan
Jun 14, 20242 min read
68 views
0 comments
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
Expenses paid by a charitable trust for business support services to a sister concern at arm’s length, could not be disallowed u/s 13
Dohit Muranjan
Jun 14, 20241 min read
30 views
0 comments
25 FAQs on Forms 10BD and Form 10BE: a Must-Know for every NGOs and Donors
Dive into 25 FAQs for form 10BD and Form 10BE.
Parul Agrawal
May 20, 20241 min read
2,013 views
2 comments
Section 12AB(4)(ii) cannot be invoked for retrospective cancellation: ITAT
Citation: Amala Jyothi Vidya Kendra Trust v. PCIT ITAT: Bangalore ITA No: 141 and 142 OF 2024 Assessment Year: 2017-18 Date of Order:...
Dohit Muranjan
May 20, 20242 min read
65 views
0 comments
CIT(E) cannot invoke provisions of section 13 at the time of grant of registration under section 12AB: ITAT
Citation: 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 Muranjan
May 20, 20241 min read
12 views
0 comments
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
Tribunal has the power to condone the delay in filing application for final approval 80G (5)(iii)
Dohit Muranjan
Apr 24, 20241 min read
45 views
0 comments
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
CBDT circular not extending the time limit to file final application u/s 80G(5)(iii) of new trusts is violative of Constitution of India
Dohit Muranjan
Apr 24, 20242 min read
65 views
0 comments
The timeline prescribed for extension of final registration application under first proviso to section 80G(5) is directory in nature and not mandatory: ITAT
Timeline prescribed for extension of final registration application under first proviso to section 80G(5) is directory and not mandatory
Dohit Muranjan
Apr 24, 20242 min read
19 views
0 comments
CSR Compliance Considerations for Unutilised Funds for NGOs
Key considerations for NGOs regarding the unspent CSR funds. Meaning of spends, carry forward, unutilised CSR funds, penal and more.
Parul Agrawal
Apr 24, 20249 min read
1,935 views
1 comment
Cancellation of tax exemption - Dos and Donts
Before you get into these points, we suggest reading 1st part of the series here, which gives a background of cancellation situations and...
Aditya Bhatt
Oct 19, 20234 min read
358 views
0 comments
Cancellation of tax exemption - Analysis
Before you get into the analysis, we suggest reading 1st part of the "Cancellation of tax registration" series here, which gives a...
Aditya Bhatt
Oct 19, 20233 min read
254 views
0 comments
Cancellation of tax exemption - Circumstances and Consequences
A charity should consider the situations and consequences of cancellation of tax registration u/s 12AB of the IT Act.
Aditya Bhatt
Oct 19, 20233 min read
1,494 views
0 comments
Compliance for NGOs
Our team has put together an outline of all the basic compliance that are to be considered by a not-for-profit organisation in India....
Ravi Bagaria
Jun 3, 20214 min read
1,365 views
0 comments
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