S.14A : Disallowance of expenditure-Exempt income-Not earned any exempt income, no disallowance can be made-Employee’s contributions (PF/ESI)-Payment was made within the period of grace period of five days-No disallowance can be made-Matter remanded. [S. 36(1)(va), R.8D]

S. 12AB : Procedure for fresh registration-Charitable or religious trust-Objects of assessee-trust were primarily charitable rather than favouring any specific religious community, CIT(E) was not justified in denying registration under section 12A, by invoking section 13(1)(b) as said provisions would be attracted only at time of assessment and not at time of grant of registration.[S. 11, 12A, 13(1)(b)]

S. 12AB: Procedure for fresh registration-Registered under section 12AA-Filed application in Form No. 10A well within due date for fresh registration under section 12AB-Entitled for grant of registration from assessment year 2021-22.[S.11, 12A(1), 12AA]

S. 12AA : Procedure for registration-Trust or institution-Produced numerous documents under Rule 29 and also produced financials statements for relevant period-Matter remanded back for consideration afresh.

S. 12AA : Procedure for registration-Trust or institution-Delay of 840 days is condoned-On second application registration was granted on same set of facts-Matter is restored to CIT(E) to consider first application afresh, in accordance with law. [S. 11, 12A, 254(1)]

S. 12A : Registration-Trust or institution-Mismatch of name-Registration application should not be rejected on mere mismatch of name especially when steps had been taken by assessee to update correct name in PAN database. [S. 12A(1)(ac)(iii)]

S. 11 : Property held for charitable purposes-Audit report in Form No 10B was filed after expiry of time allowed under section 139(1)-Not filed any application for condonation of delay-Denial of exemption is justified. [S. 12A, 13(2(c), 13(3), 139(1), Form No 1OB]

S. 11 : Property held for charitable purposes-Surveys and research into readership of various media-Receipts crossed limit of Rs 10 lakhs-Activities of publishing could be characterized as in nature of trade, commerce or business for consideration-Matter remanded. [S. 2(15), 12A]

S. 10 (23C): Educational institution-Unregistered charitable and religious institutions-Non granting of registration-Income is required to be computed by applying normal provisions of Act as AOP-Net income only is required to be taxed-Matter remanded.[S.28(i)]

S. 10(23C) : Educational institution-Denied exemption under section 11 due to lack of registration under section 12A/12AA-Matter is remanded to Commissioner (Appeals) for fresh adjudication. [S. 10(23C)(iiiad), 11, 12A, 12AA]