Registration under section 12AA cannot be denied solely because the trust had not started its charitable activities: HC

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

Exemption under section 11 cannot be disallowed when payment of salaries and rent is reasonable: 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