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Income earned through incidental business activities and utilised for achieving the objectives of a Trust qualifies for exemption under Section 11- ITAT
Income earned through incidental business activities and utilised for achieving the objectives of a Trust qualifies for exemption under Sect
Dohit Muranjan
Jan 162 min read
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Registration under Section 12AB cannot be rejected solely due to Trust's focus on a specific community as Section 13(1)(b) applies only at the assessment stage: ITAT
Registration under Section 12AB cannot be rejected solely due to Trust's focus on a specific community as Section 13(1)(b) applies only at
Dohit Muranjan
Nov 15, 20241 min read
70 views
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HC: Anonymous Donations to Charitable cum Religious Trusts Exempt Under Section 115BBC
HC: Anonymous Donations to Charitable cum Religious Trusts Exempt Under Section 115BBC
Dohit Muranjan
Nov 15, 20242 min read
139 views
1 comment
Reopening of charitable trust's assessment based on 'mere change of opinion' is not valid : HC
Reopening of charitable trust's assessment based on 'mere change of opinion' is not valid
Dohit Muranjan
Oct 16, 20243 min read
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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
Rental income of charitable organization should be computed under section 11 after reducing repairs and maintenance expenses;
Dohit Muranjan
Oct 16, 20243 min read
39 views
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Revision under section 263 cannot be invoked by PCIT when the AO's view allowing deduction under section 80G for CSR expenses is supported by various Tribunal decisions: ITAT
Citation- American Express (India) P. Ltd. vs. PCIT ITAT: Delhi ITA No: 2468 (Delhi) of 2023 Assessment Year: 2016-17 Date of Order-...
Dohit Muranjan
Sep 19, 20242 min read
38 views
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Educational loans and scholarships given to Indian students in India for overseas education is ‘application’ in India: ITAT
Citation- ITO(E) v. JN Tata Endowment for the Higher Education of Indians ITAT: Mumbai ITA No: 3573 of 2024 Assessment Year: 2011-12 Date...
Dohit Muranjan
Sep 19, 20242 min read
10 views
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Registration under section 12AA cannot be denied solely because the trust had not started its charitable activities: HC
Registration under section 12AA cannot be denied solely because the trust had not started its charitable activities: HC
Dohit Muranjan
Aug 26, 20241 min read
49 views
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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
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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
50 views
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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
46 views
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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
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