S. 12A : Registration –Trust or institution-Provisional registration-Provision of section 12A(1)(ac)(iii) had been amended with effect from 1-10-2024-Registration under section 12A could be allowed on basis of provisional approval under section 10(23C)(vi)-Application is maintainable.[S.10(23C)(vi), 12A(1)(ac)(iii), Form No 10AC.]
S. 12A : Registration-Trust or institution-Non-compliance of notices-Mistake of employee-Matter restored to CIT(E) for one final opportunity [S. 12AB, 80G]
S. 12A : Registration –Trust or institution-Failure to respond show cause notice-Matter is restored to Commissioner (E) to grant one final opportunity to assessee to substantiate its case.[S. 12AB]
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]