Tax Exemption – smeaccountant

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ITAT Chennai Restores Section 12AB Application Clarifying Registration Differs From Assessment

ITAT Chennai remands a pharmacy societys Section 12AB and 80G applications for fresh verification, ruling that registration inquiry differs from assessment.

Prasenjit Bhowmik October 28, 2026

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Bombay High Court Condones 260-Day Delay for Form 10 Filing in Landmark Ruling

Bombay High Court condones a 260-day delay in filing Form 10, directing authorities to reprocess a charitable trust's accumulation claim for AY 2019-20.

Prasenjit Bhowmik October 25, 2026

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CESTAT Delhi Rules Private Township Roads Not Exempt From Service Tax

CESTAT Delhi upholds a Rs. 1.14 crore service tax demand on private township roads and civil works, rejecting public road exemptions.

Prasenjit Bhowmik October 23, 2026

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ITAT Pune Rules in Favor of Section 80G Approval Despite Missing Registration Record

ITAT Pune rules that missing prior approval documents cannot justify denying Section 80G status based on alleged misrepresentation. Read the details.

Prasenjit Bhowmik October 21, 2026

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ITAT Surat Orders Fresh Verification of 2.99 Crore Agricultural Land Capital Gains

ITAT Surat mandates a fresh assessment of 2.99 crore capital gains, agricultural land status, local population criteria, and Section 54B tax exemptions.

Prasenjit Bhowmik October 13, 2026

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ITAT Mumbai Rules Tata Trust Preference Share Investment Compliant With Section 13(2)(h)

ITAT Mumbai holds that Tata Trust preference share investments do not violate Section 13(2)(h), upholding dividend exemptions and depreciation claims.

Prasenjit Bhowmik October 11, 2026

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ITAT Chennai Rules in Favor of 80G Approval Renewal for Charitable Trust

ITAT Chennai orders the renewal of 80G approval for a trust offering free meals, dismissing objections regarding religious purposes.

Prasenjit Bhowmik October 11, 2026

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Understanding Section 12AB Condonation and Delayed 80G Applications

Explore the legal mechanisms for Section 12AB condonation, delayed 80G applications, and hardship relief under the Income-tax Act.

Prasenjit Bhowmik October 6, 2026

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ITAT Delhi Rules Section 28 Land Acquisition Interest Exempt Under Section 1037

ITAT Delhi confirms that interest received under Section 28 of the Land Acquisition Act forms part of enhanced compensation and qualifies for tax exemption.

Prasenjit Bhowmik September 19, 2026

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ITAT Mumbai Rules on Section 12AB Renewal and Trust Irrevocability Clauses

Explore the ITAT Mumbai ruling stating that the absence of an express irrevocability clause alone cannot defeat a Section 12AB trust renewal application.

Prasenjit Bhowmik September 12, 2026