Daily Archives: September 22, 2026

Absence of State registration or procedural defects cannot permanently bar Section 12AB and Section 80G approvals.

By | September 22, 2026
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Absence of State registration or procedural defects cannot permanently bar Section 12AB and Section 80G approvals. Absence of State registration or procedural defects cannot permanently bar Section 12AB and Section 80G approvals. Issue Whether rejection of Section 12AB registration and Section 80G approval solely on grounds of non-registration under the Rajasthan Public Trust Act, 1959,… Read More »

Receipt of sponsorship fees for organizing sports tournaments does not render a trust commercial under Section 12AB.

By | September 22, 2026
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Receipt of sponsorship fees for organizing sports tournaments does not render a trust commercial under Section 12AB. Issue Whether receiving substantial sponsorship receipts and entry fees for conducting professional golf tournaments converts a non-profit sports association’s genuine charitable activities into commercial operations, justifying the rejection of registration renewal under Section 12AB and approval under Section… Read More »

CIT(E) Must Confine Section 12AB Enquiry to Genuineness of Activities and Grant Final Registration for Commenced Objects

By | September 22, 2026
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CIT(E) Must Confine Section 12AB Enquiry to Genuineness of Activities and Grant Final Registration for Commenced Objects Issue Whether the Commissioner of Income Tax (Exemptions) can reject an application for final registration under section 12AB by questioning the mode of donations or examining income assessment, when the trust has already commenced activities towards its charitable… Read More »

Pending Section 12AB Registration Proceedings Do Not Render Statutory Appeal Against Section 143(1) Intimation Denying Exemption Infructuous

By | September 22, 2026
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Pending Section 12AB Registration Proceedings Do Not Render Statutory Appeal Against Section 143(1) Intimation Denying Exemption Infructuous Issue Whether an appeal before the CIT(A) against an intimation under Section 143(1) denying Section 11 exemption becomes infructuous merely because registration proceedings under Section 12AB are pending before the CIT(E), and whether the matter requires restoration to… Read More »

Mere Payment by Indian Resident Does Not Create Taxable Income for Non-Resident Absent Territorial Nexus

By | September 22, 2026
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Mere Payment by Indian Resident Does Not Create Taxable Income for Non-Resident Absent Territorial Nexus Issue Whether payment by an Indian resident to a non-resident ipso facto constitutes income accruing or arising in India under Section 9, absent a territorial nexus. Whether the Authority for Advance Rulings (AAR) exceeded its jurisdiction by declining to rule… Read More »