S. 12AA : Procedure for registration –Trust or institution-Gujarat Maritime Board — Entitled to exemption [ S.2(15, 11, 12 , 260A

S. 12AA : Procedure for registration –Trust or institution- Charitable purpose – Amendment has not changed the law – Activities carried on by the assessee were genuine – Cancellation of registration is held to be not valid [ S.2(15) ]

S. 12AA : Procedure for registration –Trust or institution- At the time of granting registration commissioner is not required to examine whether income derives was spent for charitable trust or not [ S.260A ]

S. 11 : Property held for charitable purposes – Accumulation of income – Error in claiming under wrong head – Denial of exemption not justified – Matter remanded [ S.11(2) , 12AA, 119(2) (b) , 139(4A), Form No 10 ]

S. 11 : Property held for charitable purposes – Serving prasadam” without probing into their caste, creed, religion or nationality- Entitle to exemption – Bad debt – Income to be computed in commercial manner – [ S. 2(15, 36(2) ]

S. 11 : Property held for charitable purposes – Statutory Corporation Constituted by State Government with charitable objects — Entitled to exemption – Fees collected held to be not taxable – Depreciation is held to be allowable – Contribution to pension fund is held to be allowable as deduction .[ S .2(15), 32 , 36 ]

S. 11 : Property held for charitable purposes – Accumulation of income – Specific purpose of usage of accumulated surplus funds not specified – Matter remanded to Tribunal [ S.11, 11(2) , 254(1) Form No 10 ]

S. 10AA : Special economic zones – Manufacture – Semi-finished- Activity of sieving to separate dust particles- Report of inspector – No question of law . [ Special Economic Zones Act, 2005.S.2( r ) ]

S. 10A : Free trade zone – Data processing unit – Back office work and preparation of applications for patent in U. S. A – Entitle to exemption -CBDT notification. No .S.O .890( E ) dt . 26 -9 -2000 (2000) 245 ITR (St.) 102) [ S.80HHE ]

S. 10 (23C): Educational institution-Surplus utilised for educational purposes —Entitled to exemption- Court also observed that when the earlier year was quashed by High Court , the Assessing Officer should have taken cognizance and the revenue should have withdrawn the petition .[ S.10(23C) (iiiab) , 260A ]