https://www.taxtmi.com/article/detailed?id=8536 Exemption under sections 11-12 is conditional on genuine charitable or religious objects, proper application or authorised accumulation of income in India, compliance with prescribed investment modes, and registration under section 12AA; section 13 denies exemption where income or property benefits founders, substantial contributors, managers, relatives or related concerns or where investments/uses fall outside permitted modes. Audit (Form 10B) and Form 10 filings are material for entitlement; CBDT guidance condones certain past delays. GST provides targeted exemptions for defined charitable, educational and medical services subject to prescribed thresholds and conditions. en-us Mon, 10 Jun 2019 10:26:19 +0530 Wed, 11 Feb 2026 15:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8536 Exemption under sections 11-12 is conditional on genuine charitable or religious objects, proper application or authorised accumulation of income in India, compliance with prescribed investment modes, and registration under section 12AA; section 13 denies exemption where income or property benefits founders, substantial contributors, managers, relatives or related concerns or where investments/uses fall outside permitted modes. Audit (Form 10B) and Form 10 filings are material for entitlement; CBDT guidance condones certain past delays. GST provides targeted exemptions for defined charitable, educational and medical services subject to prescribed thresholds and conditions. Articles Income Tax Mon, 10 Jun 2019 10:26:19 +0530 https://www.taxtmi.com/article/detailed?id=8536