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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
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
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
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
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
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
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
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
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
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
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
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
Not maintaining donor information? Could it seriously impact your fundraising?
Wondering about Form 10BD and it's impact on fundraising for your NGOs? We have the answer right here for you.
Ravi Bagaria
May 22, 20214 min read
Revalidation of 12A/12AA and 80G
NGOs already registered under section 12A or 12AA or 10(23) and have an 80G certificate must file form 10A before 30th June 2021.
Ravi Bagaria
Mar 30, 20211 min read
Statement and Certificate of donations - New rules from 1st April 2021
All charitable institutions must file a Statement of donations and issues a Certificate of donation to the donors by 31st May Form 10BD/10BE
Ravi Bagaria
Mar 30, 20212 min read
Donations from NRIs - FCRA or NOT? That is the question
Donations from NRIs are often confused with donations from foreign nationals and deposited in the FCRA account.
Ravi Bagaria
Mar 17, 20202 min read
Important documents prescribed under GST
Every registered person is required to maintain certain documents prescribed under GST law. Some of the important and common documents...
Ravi Bagaria
May 4, 20192 min read
#5 Misconceptions about GST among Charitable Organisations
Numerous misconceptions prevail in the social sector regarding the applicability of GST to Not-for-profit concerns (hereinafter referred...
Ravi Bagaria
Dec 20, 20189 min read
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