S. 80P : Co-operative societies-Mutuality-Three classes of members, namely, regular members, associate members and nominal members-Mutuality cannot be denied-Interest from fixed deposit with co-operative Bank-Within mandatory limit allowed deduction-Rental income, commission and other income-Disallowance affirmed. [S. 40(a)(ia), 57, 80P(2)(a)(i), Karnataka Cooperative Societies Act, 1959,S. 18]

S. 80GGB: Contribution-Companies-Political parties-Remanded to the file of the Assessing Officer for verification. [Finance Act, 2017, Companies Act, 2013, S. 182]

S. 80G: Donation –Time limit-Delay in filing of Form No 10B-CIT (E) rejected application on the ground that it was beyond the time limit prescribed for filing of Form No. 10AB-Commencement of activity-Matter was to remanded to CIT (E) for reconsideration of application on merits.[Form No 10AC]

S. 80G: Donation-Wrong selection of section code/clause in application-Rejection of application was set aside. [S.80G(5), Form No.10AB]

S. 80G: Donation-Granted registration under section 12AB-Application for approval under section 80G(5) cannot be denied-Matter remanded. [S.80G(5)]

S. 80G : Donation-CSR expenses-allowable as a deduction. [S. 37(1)]

S. 80G: Donation-Scope of enquiry-While dealing with application for grant of approval under section 80G scope extends only to satisfaction of genuineness of activities of such trust/institutions and fulfilment of all conditions laid down in clauses (i) to (v) of section 80G(5)-It does not cover examination of surplus accumulation or its utilization-Rejection of application was set aside.[S.12A, 80G(5)]

S. 80G: Donation-Delay of 27 days in filing application for registration-Delay condoned and matter was remanded back to CIT (E) for fresh adjudication. [S. 12A]

S. 80G: Donation-University-Approved under section 10(23C)(vi)-Nature of activities of assessee being charitable in nature could not be disputed while granting approval under section 80G(5)-Order of Commissioner rejecting the application was quashed and set aside. [S.10(23C)(vi, 80G(5)]

S. 80G: Donation-Bona fide error-Selecting sub-clause (iv) instead of sub-clause (ii)-Matter was remanded to the CIT(E) to grant approval. [S.10(23C), 11, 12, 80G(5)(iv)(B), Form 10AB]