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  • Section 12AA of Income Tax Act

Section 12AA of Income Tax Act

Section 12AA(2) Income Tax Act Doesn’t Recognize Deeming Fiction That Registration Application Be Granted If Not Disposed Of In 6 Months: Bombay HC
High Courts

Section 12AA(2) Income Tax Act Doesn’t Recognize Deeming Fiction That Registration Application Be...

Swasti Chaturvedi25 Oct 2024 4:30 PM IST

The Bombay High Court reiterated that Section 12AA(2) of the Income Tax Act, 1961 (IT Act) does not recognize any deeming fiction that the...

SC Directs AO To Examine Documents To Ascertain Whether Respondent Is Charitable Trust Entitled To Benefit Of Exemption
Supreme Court

SC Directs AO To Examine Documents To Ascertain Whether Respondent Is Charitable Trust Entitled To...

Swasti Chaturvedi6 Feb 2023 1:00 PM IST

The Supreme Court while dealing with an appeal filed by the Principal Commissioner of Income Tax against the judgment of the Delhi High Court has...

An Entity Misusing Status Conferred Under Section 12(AA) of the IT Act Is Not Entitled To Retain And Enjoy The Status: Supreme Court
Supreme Court

An Entity Misusing Status Conferred Under Section 12(AA) of the IT Act Is Not Entitled To Retain And...

Gurpreet Kaur31 Aug 2021 5:30 PM IST

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