S. 11: Property held for charitable purposes-Delay in filing return of income along with audit report in Form No 10B-Form was submitted before completion of assessment proceedings-Procedural irregularity-Denial of exemption was not justified-Accumulation of income-Specified purpose-Donated to other trust-Constituted a violation of provisions of section 11(3)-Addition under section 11(3)(d) was justified. [S.11(2), 11(3)(d)]

S. 11: Property held for charitable purposes-Delay in filing Audit report-Uploaded Form No. 10B within time allowed by CPC-Exemption cannot be denied merely for delay in filing audit report. [S.12, Form No 10B]

S. 11: Property held for charitable purposes-Revised return-Break-up of foreign contribution as ‘corpus fund donation’ or ‘other than corpus fund donation’-Failure to upload revised return-Revised return which assessee could not file due to technical glitches was to be considered by Assessing Officer subject to verification of donations and to allow claim for exemption under section 11 to assessee-trust [S. 12, 139(5), 143(1), 154]

S. 10(10AA): Leave salary-Employee of the Central Government or State Government-Allowed only partial exemption-Matter was remanded for fresh adjudication in light of said notification and related judicial pronouncements. [S.10AA(ii)]

S. 10(25): Recognised Provident Fund-Exemption-Income of recognised PF not taxable. [S.10(23AAA, 10(25)(ii), 139]

S. 10 (23C): Educational institution-Approval-Exemption claimed u/s 10(23C)(iiiad)-Only after receipt of approval u/s 10(23C)(i) r.w.s. 10(23C)(vi) for the relevant year-held, it was entitled to claim exemption u/s 10(23C) even though it was not registered u/s 12A[S. 10(23C(1), 10(23C)(vi), 12A]

S. 10(23AAA): Funds established for the welfare of employees-Army school established and funded by the regimental fund of the Indian Army-Welfare of defence personnel-The matter was remanded to the Assessing Officer for fresh consideration.

S. 9(1)(vii): Income deemed to accrue or arise in India-Royalty/FTS-Foreign company-Taxability of (i) receipt from sale of designs and drawings and (ii) Offshore supply of plants and equipment-Reimbursement for SAP installation-No PE-Not taxable as FTS or royalty-DTAA-India-Germany.[Art. 12]

S. 9(1)(vii): Income deemed to accrue or arise in India-Fees for technical services-AO taxed the services of the Assessee as FTS-Held, AO did not clarify what information was required from Assessee-Addition is deleted-DTAA-India-Singapore.[Art. 12(4)(b)]

S. 9(1)(vii): Income deemed to accrue or arise in India-Fees for technical services-Royalties-Consideration from licensing of software and support services-No permanent establishment-Non-taxable business income in the absence of any Permanent Establishment-Addition as FTS/FIS was deleted-DTAA-India-France.[S.9(1)(i), 9(1)(vi, 90, Art. 12]