The ITAT ruled on a case involving Gujarat State Financial Services Ltd. regarding a ₹3.57 crore CSR donation to the Mukhyamantri Shree Swachchta Nidhi Gujarat. Initially, the assessee claimed a deduction under Section 80G, which the authorities disallowed, stating CSR donations were not eligible. However, the Tribunal found the donation qualifies under Section 80G and allowed the deduction.

The ITAT decided that a charitable society registered under Section 12A can still get tax exemption, even if it has a surplus from operations. The society, which runs eye hospitals, reported no income for 2017-18. The AO saw a surplus of 31.29% and classified it as taxable. However, the Tribunal concluded that the main activity was eye care, qualifying it for exemption, since it met the 85% application requirement.

The assessee, registered under Section 12A, applied for 80G approval under Section 80G of the Income-tax Act. The trust received school bus, tuition, and exam fees, but the Commissioner rejected the application, stating the receipts were not valid donations.

The High Court ruled that a statutory authority, recognized as a charitable institution under the Income-tax Act, was not covered by Section 2(15)Proviso for statutory development work done without profit motive. The assessee filed a nil income return for 2014-15, but the Assessing Officer added ₹21.62 crore, stating the first proviso was applicable.

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;

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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

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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

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

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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