Tax Guru

Delayed Form 10AB Must Be Tested for Reasonable Cause: ITAT Mumbai

ITAT Mumbai remands delayed Form 10AB application for fresh examination of reasonable cause under Section 12A(1)(ac).
Business Today

I-T Department allows delayed Form 10AB filing for trusts; what it means for Section 80G tax deductions

The Income Tax Department has granted relief to charitable and religious trusts by allowing the condonation of delay in filing Form 10AB for fresh approval under Section 80G of the Income-tax Act. The ...
Taxscan

Trust’s ‘Yes’ Answer on Irrevocability Forced by Department’s Form 10AB Utility Cannot Be Treated as False Information: ITAT [Read Order[

The Tribunal followed the Bombay High Court ruling that a ‘Yes’ response on Form 10AB could not be treated as false information where the utility did not permit the applicant to select ‘No’.
Tax Guru

ITR-7 Selection Alone Cannot Establish Sections 11 and 12 Exemption: ITAT Jodhpur

ITAT Jodhpur remands a 12A registration rejection, holding ITR-7 filing alone cannot conclusively prove exemption under sections 11 and 12.