S. 12A : Registration-Trust or institution-Pendency of proceedings before CIT(A)-Considered as assessment proceedings pending before Assessing Officer for purpose of extending benefit of sections 11 and 12-Directed to grant exemption. [S. 2(15) 11, 12, 12AA (2)]

S. 12A : Registration-Trust or institution-Natural justice-Activities of the Trust-Directed to pass an order after giving an opportunity of hearing to the assessee. [S.80G]

S. 11 : Property held for charitable purposes-Accumulation of Income-Rehabilitation and medical care of poor and weaker section-Order of CIT(A) allowing the exemption is affirmed-Administrative and establishment expenses incurred by assessee, a charitable institution, were part of application of income for charitable activities. [S.11(2), Form 10]

S. 11 : Property held for charitable purposes-Town planning authority created under Karnataka Town and Country Planning Act, 1961-Public welfare and developmental activities-Town planning, water conservation and lake rejuvenation for town and its adjacent areas-Activities were charitable in nature-Entitled to exemption.[S. 2(15), 12, Karnataka Town and Country Planning Act, 1961]

S. 11 : Property held for charitable purposes-Failure to get accounts audited and audit report-Not entitle to exemption. [S. 12, 12A(1)(b)]

S. 11 : Property held for charitable purposes-Form No 10-Audit report filed belatedly-Procedural requirement-Entitle to exemption. [Form No 10.]

S. 11 : Property held for charitable purposes-Imparting first aid training to students, schools, companies and institutions etc-Advancement of any other object of public utility-Charitable activity-Matter remanded to the AO. [S. 2(15), 12]

S. 11 : Property held for charitable purposes-Non-filing of Form 10B-Directory-Exemption cannot be denied. [S. 143(1), Form No 10B]

S. 10A : Free trade zone-Form signed by Deloitte Haskins and Sells-Form 56F was not signed by an Accountant, as referred in sub-section (5) to section 10A-Defective form-Not entitle to deduction.[S. 10A(5), 10AA, 44AB, 288(2), Form 56F, Chartered Accountant Act, 1949, 2(1), 6(1)]

S. 10(34A) : Share holder-Buy back of shares-No difference in value-No liability under section 11QA-Not colorable device-Eligible for exemption. [S.115QA]