Articles

Section 10(10D) exemption on life insurance maturity is denied if premiums exceed specified limits, making the payout taxable under Section 56(2)(xiii). Know these limits.

Life Insurance and Income Tax: When Does Section 10(10D) Exemption Not Apply?

When the income tax department finds some mismatches or incomplete information in your return, it may be treated as a defective return.

ITR Filing 2025: When Does Return Become Defective?

Judgement

ITAT remands trust’s 12A registration case; holds short notice period contrary to CBDT SOP and natural justice; directs CIT(E) to grant one final hearing

ITAT Trust’s 12A Registration Application After Short Notice Period Violated Natural Justice

ITAT remands case to CIT(E) after NGO failed to respond due to internal communication lapse; fresh hearing directed on Section 12A registration.

ITAT Restores 12A Registration Application After Non‑Compliance Cited as Communication Lapse

ITAT sets aside rejection of 80G application citing CBDT Circular; directs CIT(E) to treat application as timely and decide on merits

ITAT Restores Trust’s 80G Registration Application Rejected on Technical Grounds

Notifications

The Central Government grants income tax exemption to the Uttarakhand Pollution Control Board (UPCB) under section 10 of the Income-tax Act, 1961 (43 of 1961).

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Life Insurance and Income Tax: When Does Section 10(10D) Exemption Not Apply?

ITR Filing 2025: When Does Return Become Defective?

ITAT Trust’s 12A Registration Application After Short Notice Period Violated Natural Justice

ITAT Restores 12A Registration Application After Non‑Compliance Cited as Communication Lapse

ITAT Restores Trust’s 80G Registration Application Rejected on Technical Grounds

CBDT Grants Tax Exemption to UPCB Under Section 10(46) of Income-tax Act, 1961 [Read Notification]