Judgement

ITAT remands 12AB and 80G disputes, giving Guru Nanak Mission Hospital & Educational Trust a fresh opportunity to establish its charitable status and religious-expenditure compliance.

ITAT Gives Fresh Opportunity to Establish Charitable Status, Remands 12AB and 80G Dispute Over Religious Nature Expenditure

ITAT remands educational trust’s Section 12AB registration application to CIT(E) for fresh consideration after document submission lapse.

ITAT Remands Section 12AB Registration Dispute, Cites Procedural Lapse in Document Submission

Notifications

CBDT has approved Sir Ganga Ram Trust Society, Delhi, as an eligible institution for scientific research for tax years 2026-27 to 2030-31 under the new income-tax law.

CBDT Grants Scientific Research Approval to Sir Ganga Ram Trust Society

The ITAT holds that a religious object in a trust deed alone cannot justify rejection of Section 80G approval if religious expenditure is within the permissible limit.

Section 80G Approval Cannot Be Rejected Solely for Religious Object in Trust Deed, Holds ITAT 

The ITAT Bangalore Directs AO to Examine Section 11 Exemption, Corpus Donations and Taxability of Net Income


ITAT Remands Charitable Trust’s Taxability Issue for Fresh Adjudication

The ITAT condones a 44-day delay by a charitable trust and remands its Rs 19.82 lakh tax dispute for fresh examination of Section 11 exemption, receipts, and allowable expenses.

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ITAT Gives Fresh Opportunity to Establish Charitable Status, Remands 12AB and 80G Dispute Over Religious Nature Expenditure

ITAT Remands Section 12AB Registration Dispute, Cites Procedural Lapse in Document Submission

CBDT Grants Scientific Research Approval to Sir Ganga Ram Trust Society

Section 80G Approval Cannot Be Rejected Solely for Religious Object in Trust Deed, Holds ITAT

ITAT Remands Charitable Trust’s Taxability Issue for Fresh Adjudication

ITAT Condones 44-Day Delay in Charitable Trust’s Appeal, Says Only Net Taxable Income Can Be Assessed if Exemption Fails