S. 12A: Registration –Trust or institution-CIT(E) does not have any jurisdiction to reject the application for grant of registration on the premise that a play school run by the assessee-trust is not registered/affiliated by any State or Central Government authority. [S.80G]

S. 12A: Registration –Trust or institution-Additional evidence filed-The matter was remanded back to the Commissioner (E) with a direction to grant an opportunity to the assessee to substantiate its case by filing requisite details/explanation to his satisfaction and adjudicate the issue afresh on merits as per fact and law.[S.11, 12AB]

S. 12A : Registration-Trust or institution-Rejection of application was set aside with the direction to grant one final opportunity [S. 12AB]

S. 11: Property held for charitable purposes-Delay in filing Form 10B, which was made available before passing of intimation u/s 143(1)-Denial of exemption was not valid.[S.12, 143(1)]

S. 11: Property held for charitable purposes-Delay in filing Audit report in Form No 10B-Directory and not mandatory-Directed to allow the exemption. [S. 12, 12A, Form No 10B]

S. 11: Property held for charitable purposes-Delay in filing Audit report in Form No 10B –Directory and not mandatory-Audit report was filed before processing of return-Denial of exemption was not justified.[S. 12, 143(1), Form No.10B]

S. 11: Property held for charitable purposes-Delay in filing Form 10B, which was filed before the issue of notice u/s 143(1)-Mismatch in details of registration under section 12A provided in ITR and Form 10AC-Matter remanded [S. 12A, Form 10B, 10AC]

S. 11: Property held for charitable purposes-Filing of audit report in correct form-Filed Audit report in Form 10B-Filed Form 10BB on 05-01-2024, before intimation under section 143(1) was passed-, CBDT Circular No. 2/2024 dated 5-3-2024, audit report filed in Form 10BB was within due date-The Assessing Officer was directed to consider Form 10BB.[S. 12A,,119 R. 16CC, 17B]

S. 11: Property held for charitable purposes-Filing of auditor’s report-Directory and not mandatory-Audit report in Form No. 10B was not uploaded within the due date of filing return under section 139(1)-Filed before processing of return-Exemption allowed.[S.12A, 143(1) Form No 10B]

S. 11: Property held for charitable purposes-Failure to file an audit report in Form No 10B along with the return-Report was filed in the course of assessment proceedings-Exemption could not be denied solely on the ground of belated filing of audit report-Delay was condoned, and the Assessing Officer was directed to grant the exemption. [S. 12, 12A, Form No.10B]