S. 12AB : Procedure for fresh registration-Charitable Trust-Show cause notice for cancellation of registration-New procedure with effect from 1-4-2021-Application on 4-5-2021-Show cause notice dated 10-8-2021-Lack of jurisdiction-Writ is maintainable-Show cause notice was kept in abeyance till order passed on application as per new procedure. [S. 12A, Art, 226]

S. 12AA : Procedure for registration-Trust or institution-Survey-Donation received by way of cheque was returned to donors by cash-Cancellation registration and 80G exemption was held to be justified. [S.80G (v), 133A]

S. 12AA : Procedure for registration-Trust or institution-Educational institution-Excess of income over expenditure-Registration cannot be denied. [S. 2(15)]

S. 11 : Property held for charitable purposes-Capital asset-Application of income-Depreciation allowable. [S. 12A, 32]

S. 11 : Property held for charitable purposes-Cost of purchase was treated as application of income-Entitle to depreciation. [S. 32]

S. 10A : Free trade zone-Foreign exchange-Software development and consultancy-Technical services-Eligible for exemption-Matter remanded to the Assessing Officer.

S. 10(46) : Body or Authority-Specified income-Modification in application-Directed to process the application. [S. 10)(23C)(iv) 293C, Art. 226]

S. 10(46) : Body or Authority-Specified income-Standardized manner prescribed by Central Board of Direct Taxes-Directed to file fresh application. [Art. 226]

S. 10(26B) : Income of Body Corporation established or wholly financed by Central or State Government for promoting interests of Scheduled castes or Scheduled Tribes-Government of India owned company in Lakshadweep Union Territory-Entitle for exemption. [S. 10, Companies Act, 1956]

S. 10(23C) : Educational institution-Diverting funds to another institution which was not existing solely for educational purposes-Not entitle for exemption. [S. 10 (23C(vi)]