Judgement

ITAT directs the CIT(E), Chennai to issue a fresh and complete Form 10AD after the absence of a Unique Registration Number created difficulties in claiming Section 11 exemption.

ITAT Directs Fresh Section 12AB Registration Certificate After Missing URN Creates Exemption Issues

Tribunal grants registration, holding incorrect clause selection cannot defeat genuine charitable activities.

ITAT Grants 12AB Registration to Trust Despite Wrong Section Code in Form 10AB

Circulars

The CBDT clarified that only the jurisdictional Principal Commissioner/Commissioner can condone delays in filing Form 10A under Section 12A.

Income Tax clarification on Authority to Condone Delay in Filing Form 10A under Section 12A

ITAT restores 80G approval for assessee, remanding case for fresh adjudication due to incomplete Form 10AB details.

ITAT Restores 80G Approval Application; Remands Case for Fresh Adjudication

Tribunal remands case after noticing that the assessee’s 10(23C)(vi) exemption claim was denied due to a clerical error in Form 10AB approval, directing AO to verify registration and await rectification

ITAT Hyderabad Sends Back 10(23C) Exemption Matter Over Typographical Error in Approval Order

Articles

The Income Tax Department has enabled the option of filing an application to apply for condonation of delay under section 12A in the filing of Form 10A at the e-filing portal.

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ITAT Directs Fresh Section 12AB Registration Certificate After Missing URN Creates Exemption Issues

ITAT Grants 12AB Registration to Trust Despite Wrong Section Code in Form 10AB

Income Tax clarification on Authority to Condone Delay in Filing Form 10A under Section 12A

ITAT Restores 80G Approval Application; Remands Case for Fresh Adjudication

ITAT Hyderabad Sends Back 10(23C) Exemption Matter Over Typographical Error in Approval Order

IT Department Enables Condonation of Delay Facility for Missed ITR Filing Under Section 12A