S. 12AB: Procedure for fresh registration-Commercial activities and non-charitable application of income-Rejection of application-Enquiry at registration stage is limited to examining genuineness of charitable objects and activities, and as assessee’s objects and activities were found charitable, CIT(E) was required to grant registration-Order of CIT(E) was set aside. [S.2(15), 11, 12]

S. 12AB: Procedure for fresh registration-Engaged in training students without a systematic curriculum and collecting fees-Not conducting a formal education/scholastic education-Rejection of application was affirmed.[S. 2(15), 11]

S. 12A: Registration-Trust or institution-Procedure for fresh registration-Opportunity of being heard-Assessee trust did not reply to 3 Notices of hearing-Registration application rejected-No adjournment filed-No justifiable reasons-In Appeal, Tribunal dismissed the appeal and upheld the S. 12AB and 80G Rejection Order.[S.12AB, 80G (5)(iii)]

S. 11 : Property held for charitable purposes-Excess expenditure over income-Accumulation of income-Applied charitable purpose-Denial of exemption is not valid. [S.11(1)(a), 12A]

S. 11: Property held for charitable purposes-Denial of exemption-Trust or institution-Investment restrictions-Assessee gave interest free loan advances-Held, Charitable cannot hold surplus except in the prescribed mode in S. 11(5)-Held, AO cannot change status of the Asseessee from ‘charitable’ to ‘non-charitable’ for minor violation-CIT(A) should see where the surplus funds was applied-matter remanded. [S.11(5), 12, 13]

S. 11: Property held for charitable purposes-Filing of audit report-Delayed filing of audit reports-Merely a technical or procedural lapse Denial of exemption was not justified.[S. 10(23C), 12 143(1)]

S. 11: Property held for charitable purposes-General public utility-Sports-Applicability of proviso to section 2(15)-Specified person-Mutual Association-Association of persons-Sports facilities and charging members and non-members at differential rates-Orders were set aside and restored to the file of the Assessing Officer for de novo assessment after applying provisions of section 2(15) in light of the decision of the Supreme Court.[S. 2(15),2(31)(v), 4, 12A, 13(1)]

S. 11: Property held for charitable purposes-Delay in filing return of income along with audit report in Form No 10B-Form was submitted before completion of assessment proceedings-Procedural irregularity-Denial of exemption was not justified-Accumulation of income-Specified purpose-Donated to other trust-Constituted a violation of provisions of section 11(3)-Addition under section 11(3)(d) was justified. [S.11(2), 11(3)(d)]

S. 11: Property held for charitable purposes-Delay in filing Audit report-Uploaded Form No. 10B within time allowed by CPC-Exemption cannot be denied merely for delay in filing audit report. [S.12, Form No 10B]

S. 11: Property held for charitable purposes-Revised return-Break-up of foreign contribution as ‘corpus fund donation’ or ‘other than corpus fund donation’-Failure to upload revised return-Revised return which assessee could not file due to technical glitches was to be considered by Assessing Officer subject to verification of donations and to allow claim for exemption under section 11 to assessee-trust [S. 12, 139(5), 143(1), 154]