Only Income from Violative Investment u/s 13(1)(d) is Taxable, Not Entire Income of Charitable Institution: HC

Retrospective Applicability of Section 12AA Exemption is Available Based on Grant of Subsequent Exemption under Deemed Registration Rule: IT

Income earned through incidental business activities and utilised for achieving the objectives of a Trust qualifies for exemption under Sect

The assessee was a public charitable trust registered under Section 12A of the Income-tax Act, 1961 (IT Act). Its primary charitable activit

The assessee, a public trust, applied for registration under Section 12A of the Income-tax Act, 1961 on February 6, 2006.

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

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

Reopening of charitable trust's assessment based on 'mere change of opinion' is not valid

Rental income of charitable organization should be computed under section 11 after reducing repairs and maintenance expenses;

Citation- American Express (India) P. Ltd. vs. PCIT ITAT: Delhi ITA No: 2468 (Delhi) of 2023 Assessment Year: 2016-17 Date of Order-...

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...

Registration and compliance under state law is mandatory

Net profit and not gross receipts can be brought to tax if exemption under section 11 is not available: ITAT

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

Registration cannot be revoked if full registration was filed after 6-month period from provisional registration, due to change in law

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

Expenditure towards CSR activities is an allowable deduction u/s 80G: ITAT

Markup on activity of advancement of general public utility and Pre-printed receipts with donor directions - ITAT matter 2024

Deemed income is also entitled to 15% basic accumulation

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

Citation: Amala Jyothi Vidya Kendra Trust v. PCIT ITAT: Bangalore ITA No: 141 and 142 OF 2024 Assessment Year: 2017-18 Date of Order:...

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...

Tribunal has the power to condone the delay in filing application for final approval 80G (5)(iii)

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

Timeline prescribed for extension of final registration application under first proviso to section 80G(5) is directory and not mandatory