S. 12AB: Procedure for fresh registration-Educational welfare for under-privileged-Registration denied for alleged malpractices and fraudulent activities as non-genuine purchases of school uniform and computers were made-Genuineness of activities were not doubted-Matter remanded to Commissioner (E). [S. 11, 12]

S. 12AB: Procedure for fresh registration-Activities were not genuine-Siphoning off funds-Matter remanded to CIT(E) for granting one more opportunity of hearing. [S. 11,12]

S. 12A : Registration –Trust or institution-Mistakenly filed fresh application under section 12AB-Failure to respond to CIT(E)’s notices-Rejection of application under section 12AB is justified.[S. 12AB]

S. 12A : Registration –Trust or institution-Cancellation of provisional registration-Rejected application for final registration-Failure to address evidence already on record-Matter is restored for fresh consideration.[S.12A(1)(ac)(iii), 12A(1)(ac)(vi)]

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)]