S. 12AB : Procedure for fresh registration-Provisionally registered-Registration-Time limit-Final registration-CIT(E) rejected application as premature-There is no bar on applicant to move an application before period of six months from expiry of provisional registration-CIT(E) is directed to reconsider application-Provisional approval under section 80G(5)(iv) was granted-Application for final approval could not be rejected on ground that institution had already commenced its activities even prior to grant of provisional registration. [S. 12A(1)(ac)(iii), 80G]

S. 12AB: Procedure for fresh registration-Denial of exemption-Religious trust-Provisions of section 13 can be invoked by Assessing Officer while framing assessment and not by Commissioner while considering application for registration under section 12A/12AB. [S. 13, 12A, 13, Form No.10AB]

S. 12AB : Procedure for fresh registration-Denial of registration Objects of trust were not restricted to particular religious community or caste sunni muslims-CIT(E) is directed to reconsider the application and decide according to law. [S. 11, 12A, 13(1)(b)]

S. 12AB : Procedure for fresh registration-Name mismatch-Translating name from Gujarati to English-Objects-Not any particular community-Matter remanded with the direction to examine the issue fresh. [S. 12A, 13]

S. 12AB: Procedure for fresh registration-Cancellation of registration-Provisions of section 12AB(4)(ii), which had been introduced by Finance Act, 2022 with effect from 1-4-2022 could not be invoked for cancellation of registration with retrospective effect from assessment year 2018-19 [S. 12A]

S. 12AB: Procedure for fresh registration-Ex-parte order-Opportunity of hearing-Rejection of application-Violation of principle of natural justice-Matter remanded to the CIT(E) to pass the order giving a reasonable opportunity of hearing. [80G (5)

S. 12AB: Procedure for fresh registration-Denial of registration-Failure to file income-tax returns and audit report for previous three preceding financial years-Under took to file before CIT( E)-Matter is remanded to the file of CIT( E). [S.12AA]

S. 12AB: Procedure for fresh registration-Cancellation of registration-Technical mistake-Filed fresh Form No.10AB-Order of CIT( E) is set aside-Matter is remanded back to his file for fresh adjudication. [S. 12A(1)( ac) (ii), Form No. 10AB]

S. 12A : Registration-Trust or institution-Denial of registration-Details of expenditure on object of trust-Matter is remanded back to file of Commissioner (E) with a direction to substantiate objects with activities carried on-Provisional registration-Cancelled on ground that assessee did not furnish note on activities giving details of activities actually carried out by it-Matter is remanded back for disposal afresh. [S.12A(1)(ac)(iii) 12AB, 80G(5)]

S. 11 : Property held for charitable purposes-Return filed u/s 139(1) and Form No 10 is also filed manually-Delay in filing Electronically filing Form No 10-Rectification should have been done and delay if any may be condoned. [S. 11(2), 139(1), 143(1), 154, Form No 10]