News Reports/Articles

Recovery of unpaid estate duty on gifted property out of sum received on its transfer won’t attarct section 13

Exemption denied to a trust as construction of commercial building was not in its object clause

Collateral investment in non-prescribed venues to obtain a bank loan won’t bar trust from claiming exemption

While granting registration to a trust CIT shall verify genuineness of its objects only and not its activities

Mere observations not supported by any fact could not be a ground to revoke registration of trust

Trust apart from propagating Jain philosophy, spreading religious knowledge was charitable in nature

Vice-chancellor approved the expenditure incurred on foreign trip of chairman and vice-chairman of an educational institution along with their two children as that was for business purpose

Even if the Trust files audit report belatedly before AO or applellate authority, it entitled to claim section 11 exemption

If exemption certificate was delayed due to revenue’s fault, no denial of section 10(23C) relief to assesseee

On receipt of govt. grant which was later distributed to blood banks no income attributable to trust-Gujarat

Background Material of National

Conference held on 23rd & 24th August, 2013 at chennai

Notice for empanelment of auditors for Co-Operative Societies in Gujarat

Registration form for empanelment of auditors for Co-Operative Societies in Gujarat

Background material of Shimla RRC held on 3rd & 4th May, 2013

Salient Features of Companies Bill, 2012 on Corporate Social Responsibility

Gist of Important Supreme court & High Court rulings on Charitable & Religious Trusts & Institutions and Co-operative Societies

Professional Opportunities for Chartered Accountants in Cooperatives & NPO Sector

Important National & International Links 

Links of States & Union Territory wise Acts & Rules pertaining to Cooperatives & NPO Sectors


Brief Note on the report of Expert Group on Societies Registration Act, 1860

Report of the Expert Group on Societies Registration Act, 1860

FCRA Charter for the Chartered Accountants 

Draft Framework for Certification of Accounts and Financial Audit of MGNREGA accounts at Gram Panchayat Level by Chartered Accountants

Salient Features of The Rajasthan Societies Registration Act, 1958

Direct Tax Code for NPOs

Comparative study FCRA 2010 & 1976

Professional Opportunities for Chartered Accountants in NGOs

Bombay High Court judgment – Rajasthani Sammelan Sarvoday vs Assistant Director of Income Tax Exemption

Salient Features of Madhya Pradesh & Chhattisgarh Cooperative Society Act 1960

Salient Features of Bihar Cooperative Societies Act,1935 and Bihar Self- Supporting Cooperative Societies Act, 1996