Dive into how a strong Legal & Compliance Function can help properly your NGOs growth. Learn about what the actual scope of the function should be, who does what, practical insights, common failures and more.

The Income Tax Appellate Tribunal (ITAT) clarified that there is no blanket ban on claiming Corporate Social Responsibility (CSR) deductions under Section 80G of the Income-tax Act. In a case involving a government undertaking donating to a CSR fund, the ITAT ruled that the donation could not be deducted as a business expenditure but could be considered for Section 80G deduction. The ITAT also denied a revision in a claim under Section 14A due to lack of proper audit backing.

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