Tag Archives: Commissioner of Income Tax Exemption

Renewal of Section 12AB registration cannot be rejected merely for citing an incorrect sub-clause when valid registration exists.

By | September 2, 2026
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Renewal of Section 12AB registration cannot be rejected merely for citing an incorrect sub-clause when valid registration exists. Issue Whether the Commissioner of Income Tax (Exemption) [CIT(E)] was justified in rejecting the assessee-trust’s application for renewal of registration under Section 12A(1)(ac)(ii) on the ground that it lacked pre-01.04.2021 registration, even though a valid and subsisting… Read More »

Rejection of Section 80G Approval Without Verifying Incidental Religious Expenditure Threshold Remanded for Fresh Examination

By | August 18, 2026
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Rejection of Section 80G Approval Without Verifying Incidental Religious Expenditure Threshold Remanded for Fresh Examination Issue Whether the Commissioner of Income-tax (Exemptions) was justified in rejecting the assessee-society’s application for approval under Section 80G(5) without examining whether its religious activities were merely incidental to its charitable objects and within the permissible 5% expenditure limit under… Read More »