Tag Archives: Commissioner of Income-tax

Cancellation of Registration Under Section 12AB Invalid as Educational Trust’s Turnkey Project Was Not Non-Genuine Activity

By | August 22, 2026
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Cancellation of Registration Under Section 12AB Invalid as Educational Trust’s Turnkey Project Was Not Non-Genuine Activity Cancellation of Registration Under Section 12AB Invalid as Educational Trust’s Turnkey Project Was Not Non-Genuine Activity Issue Whether the cancellation of registration under Section 12AB of the Income-tax Act, 1961 (Section 332 of the Income-tax Act, 2025) is legally… Read More »

In incidental religious activities, CIT(E) must examine dominant objects and 5% expenditure cap before denying 80G approval.

By | August 21, 2026
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In incidental religious activities, CIT(E) must examine dominant objects and 5% expenditure cap before denying 80G approval.   In incidental religious activities, CIT(E) must examine dominant objects and 5% expenditure cap before denying 80G approval. Issue Whether CIT(E) can deny approval under Section 80G solely because a charitable trust engages in incidental religious activities, without… Read More »

High Court Holds Deduction Under Section 80HHC Cannot Be Reduced By Profits Allowed Under Section 80IA

By | August 20, 2026
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High Court Holds Deduction Under Section 80HHC Cannot Be Reduced By Profits Allowed Under Section 80IA Issue Whether Section 80IA(9) mandates that profits allowed as a deduction under Section 80IA(1) must be reduced from business profits while computing deductions under Section 80HHC under Chapter VI-A. Facts Assessment Year: The matter pertains to Assessment Year 2002-03… Read More »

Registration Under Section 12AB Restored As Primary Proof Exists Via Affidavit And Departmental Records

By | August 20, 2026
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Registration Under Section 12AB Restored As Primary Proof Exists Via Affidavit And Departmental Records   Registration Under Section 12AB Restored As Primary Proof Exists Via Affidavit And Departmental Records Issue Whether CIT(E) can reject a Section 12AB registration application solely for lack of an original physical pre-2021 registration certificate when official departmental records and trustee… Read More »

ITAT Remands Rejections Of Trust Registrations And Section 80G Approvals For Fresh Adjudication

By | August 20, 2026
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ITAT Remands Rejections Of Trust Registrations And Section 80G Approvals For Fresh Adjudication ITAT Remands Rejections Of Trust Registrations And Section 80G Approvals For Fresh Adjudication Issue Whether Section 12A/12AB registration or Section 80G approval can be rejected solely due to technical errors, such as selecting the wrong clause in online forms. Whether rejection of… Read More »

Registration Under Section 12AA Cannot Be Denied Solely For Want Of Registration With Charity Commissioner

By | August 20, 2026
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Registration Under Section 12AA Cannot Be Denied Solely For Want Of Registration With Charity Commissioner Registration Under Section 12AA Cannot Be Denied Solely For Want Of Registration With Charity Commissioner Issue Whether the Commissioner (Exemptions) can reject an application for registration under Section 12AA solely on the ground that the applicant-trust is not registered with… Read More »

Renewal Of Registration Under Section 12AB Cannot Be Rejected By Insisting On Pre-2021 Registration

By | August 19, 2026
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Renewal Of Registration Under Section 12AB Cannot Be Rejected By Insisting On Pre-2021 Registration Issue Whether the CIT(E) can reject an application for renewal of registration under Section 12AB by invalidating the assessee’s subsisting registration on the ground that it lacked registration under Section 12A/12AA prior to April 1, 2021, without formal cancellation. Whether rejecting… Read More »

Urban Development Authority Pursuing General Public Utility Objects Entitled To Exemption And Depreciation Benefits

By | August 19, 2026
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Urban Development Authority Pursuing General Public Utility Objects Entitled To Exemption And Depreciation Benefits Issue Whether an urban development authority carrying on activities for the advancement of an object of general public utility without a commercial motive is entitled to tax exemption under Section 11 of the Income-tax Act, 1961. Whether generic or non-project-specific grants… Read More »

Cash Sales Credited to Profit and Loss Account Cannot Be Added Again as Section 68 Cash Credits

By | August 18, 2026
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Cash Sales Credited to Profit and Loss Account Cannot Be Added Again as Section 68 Cash Credits Issue Whether cash received from sales and already credited to the Profit and Loss Account as part of business turnover can be added again as unexplained cash credit under Section 68 of the Income-tax Act, 1961. Facts Original… Read More »

CBDT initiates verification drive against individuals/entities claiming fake deductions in ITR

By | August 17, 2026
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CBDT initiates verification drive against individuals/entities claiming fake deductions in ITR PRESS RELEASE, DATED 14-7-2025 The Income Tax Department initiated a large-scale verification operation across multiple locations in the country on 14th July 2025, targeting individuals and entities facilitating fraudulent claims of deductions and exemptions in Income Tax Returns (ITRs). This action follows a detailed analysis… Read More »