S. 12A : Registration –Trust or institution-Commissioner (E) had summarily rejected application without discussing any of merits-Matter is remitted back to file of Commissioner (E) for consideration afresh. [S.12AB, 80G]

S. 11 : Property held for charitable purposes-Not claimed as application of income-Depreciation cannot be disallowed-Matter remanded. [S.11(6), 32]

S. 11 : Property held for charitable purposes-Claimed exemption under section 11 and section 10(23C)(iiiad)-Failure to file Form 10B-Matter is set aside to file of Assessing Officer with a direction to verify whether assessee is eligible for claim of exemption under section 10(23C)(iiiad) of the Act.[S. 10(23C)(iiiad)]

S. 11 : Property held for charitable purposes-Public welfare and developmental activities-Charitable in nature-Entitle to exemption. [S. 2(15), 12]

S. 11 : Property held for charitable purposes-Education-Donation to other educational trusts-Application of income-Allowed exemption.[S.12A]

S. 11 : Property held for charitable purposes-Objects of general public utility-Eye hospital-Commercial activities-85 per cent of its gross receipts were applied for charitable activities-Eligible for exemption.[S. 2(15) 12A, 12AA]

S. 11 : Property held for charitable purposes –Accumulation-Deduction was not allowed-Benefit of section 12A in previous and subsequent years, claim of assessee was allowable-Delay of 1672 days in filing appeal before CIT(A) was condoned. [S.11(1)(a),11(5), 12A,143(1)(a), 254(1), R. 17]

S. 11 : Property held for charitable purposes-Accumulation of income-Object of trust-Exemption allowed [S. 11(2), Form 10]

S. 10 (23C): Educational institution-Provisional registration-Rejection of final registration on technical mistake was set aside-Commissioner (E) was to be directed to grant approval as if it was an old Institute, which came into existence prior to 1-4-2021 and was entitled to get approval under clause (iii) of first proviso to clause (23C) of section 10. [S.10(23C) (iii)]

S. 10 (23C): Educational institution-Two educational institutions-Each educational institution had earned gross receipts of less than Rs. 1 crore from each school-Income is exempted from tax as per provisions of section 10(23C)(iiiad) of the Act.[S. 10(23C)(iiiad)]