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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 16, 20252 min read
Business income of an educational charitable trust utilised entirely for charitable purposes qualifies for exemption under Section 11(4A): ITAT
The assessee was a public charitable trust registered under Section 12A of the Income-tax Act, 1961 (IT Act). Its primary charitable activit
Dohit Muranjan
Dec 19, 20242 min read
Section 12A does not provide for deemed registration if application is not disposed of within six months : HC
The assessee, a public trust, applied for registration under Section 12A of the Income-tax Act, 1961 on February 6, 2006.
Dohit Muranjan
Dec 19, 20242 min read
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
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
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
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
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
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
Registration and compliance under state law is mandatory: ITAT
Registration and compliance under state law is mandatory
Dohit Muranjan
Sep 19, 20241 min read
Net profit and not gross receipts can be brought to tax if exemption under section 11 is not available: ITAT
Net profit and not gross receipts can be brought to tax if exemption under section 11 is not available: ITAT
Dohit Muranjan
Aug 26, 20241 min read
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
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
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
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
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
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
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
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
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
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