S. 12AA : Procedure for registration –Trust or institution- Old denomination notes was found during search on premises of assessee’s bank where management of assessee had effective control- Scholarship to several students and had produced several documents in support of said scholarship payments- Non-appearance of certain students for verification – Purchase of plot of land and built a school building – Registration cannot be denied. [S. 11, 12A, 13]

S. 11 : Property held for charitable purposes-Application of income – Payment to another charitable trust–Exemption cannot be denied merely because the done trust has not spent the donation during the year itself–Interest accrued on fixed deposit – Deemed application of income–Exemption cannot be denied .[ S.11(2) 12, 12A , 13(3) ]

S. 4 : Suit property was bought by a registered conveyance deed and there was also no challenge to registered deed conveying title to plaintiffs, vague and unsubstantiated pleas claiming purchase of property from siphoning off of family business by defendant could not be allowed to be sustained. [S. 2(a)]

S. 271AAA : Penalty-Search initiated on or after 1st June, 2007–Manner of earning of earning of undisclosed income was substantiated–Deletion of penalty is held to be justified. [S.132(4)]

S. 264 : Commissioner-Revision of other orders–Delay of seven years-Return accepted u/s. 143(1)-Rejection of revision application is held to be justified. [S. 143(1)]

S. 260A : Appeal-High Court–Jurisdiction-Appeal against order of Appellate Tribunal, Bangalore could only be filed before Karnataka High Court and not at Bombay High Court- Seat of Assessing Officer would not decide jurisdiction of High Court at time of appeal. [S. 269]

S. 245D : Settlement Commission–Application-Settlement Commission can declare an application for settlement invalid, but such order has to be passed within prescribed time and under no circumstances, Settlement Commission can give retrospective effect to order invalidating settlement application of assesse..Settlement Commission has no jurisdiction to pre date its order. [S. 245C, 245D(2C), 245D(4)]

S. 234D : Interest on excess refund–Regular assessment was made after amendment of provision with effect from 1-06-2003– Excess refund granted u/s. 143(1)-Applicable even though assessment period may be prior to said date of amendment.[S. 143(1)]

S. 194J : Deduction at source – Fees for professional or technical services – Payment to doctors –No employer and employee relation ship-Not liable to deduct tax at source as salary [ S.192 ]

S. 194C : Deduction at source–Contractors-Catering services– Rightly deducted the tax at source u/s. 194C and provision of S.194J is not applicable.[S. 194J]
Dismissing the appeal of the revenue the Court held that payment to contractor the tax was rightly deducted as contractor and service of cooking did not include any technical service.
CIT v. Saifee Hospital Trust. (2019) 262 Taxman 461 (Bom)(HC)
S. 194J : Deduction at source – Fees for professional or technical services – Payment to doctors –No employer and employee relation ship-Not liable to deduct tax at source as salary [ S.192 ]