S. 80AC : Return to be furnished – Intimation- Co-Operative Societies -Chapter V1A deduction was disallowed – Return was not filed within stipulated under section 139 of the Act – Recovery proceedings – Writ petition was dismissed on the ground that no claim under any of provisions of Part C of Chapter VIA would be admissible in case of a belated return.[ S. 80AC(ii), 139(1) 143(1)(a) , Art , 226 ]

S. 13 : Denial of exemption-Trust or institution-Investment restrictions – Advance of money to group trust which are having similar objection – Denial of exemption is held to be not valid [ S. 11(5), 13(1)(d)]

S. 12AA : Procedure for registration –Trust or institution-Mixed objects –Religious as well as charitable objects -Refusal of registration was held to be not justified . [ S. 11, 80G(v), 80G(vi) ]

S. 12AA : Procedure for registration –Trust or institution-Mixed objects –Religious as well as charitable objects -Refusal of registration was held to be not justified . [ S. 11, 80G(v), 80G(vi) ]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Divergent view whether appeal will lie against the dismissal of miscellaneous application – Order of single judge and Tribunal was was set aside – Directed the Tribunal to consider the additional ground . [ S. 132, 153A, 254 (1), 260A , Art , 226 ]

S. 226 : Collection and recovery – Modes of recovery – Appeal pending before CIT (A)-Deposited 20 % of tax in dispute- Stay was granted till the disposal of appeal by CIT (A) [ S. 225 , Art , 226 ]

S. 197 : Deduction at source – Certificate for lower rate – Technical inadequacy of the system- Withholding tax certificates was directed to be issued with effective from 1st April, 2019 for FY 2019-20 [ S.90 (2), Art, 226 ]

S. 148 : Reassessment –Notice – Disputed question of fact – Matter remanded to the Assessing Officer . [ S. 142(1), 147,Art , 226 ]

S.147: Reassessment – After the expiry of four years – Depreciation – Undisclosed income – No failure to disclose material facts -No power to review the order – Notice issued to reopen the assessment was quashed [ S.148, Art , 226 ]

S. 11 : Property held for charitable purposes – Running of pharmacy – Pharmacy store was ancillary to the main object of running the hospital- Denial of exemption was held to be not justified . [ S 10, 10(22), 10(23C)(via), 11(4A)]