S. 12AB: Procedure for fresh registration-Delay of 33 days-Failure to check email-Delay was condoned-Rejection of application-Curable defects-Matter was restored to the file of CIT (E) for afresh adjudication by providing adequate opportunities of being heard. [S. 11, 80G]

S. 12AA : Procedure for registration –Trust or institution-Promote environmental sustainability by encouraging the use of electric vehicles, reducing carbon emissions and supporting scalable and climate-resilient transportation solutions as part of CSR vision-Rejection of application by CIT(E) was set aside and directed him to grant registration under sections 12AA and 80G. [S.80G]

S. 12A: Registration –Trust or institution-Mistake in filing application for provisional registration-Rejection of application was set aside by the CIT (E) to allow an opportunity to assessee to rectify application, if permissible as per provisions of law.[S.12A(1)(ac)(vi)(B)]

S. 12A: Registration –Trust or institution-Genuineness of activities-Non-compliance-Cancellation of provisional registration-Order of CIT(E) was set aside and the matter was remanded for deciding the application afresh. [S. 12A(1)(ac)(iii), 12AB]

S. 12A: Registration –Trust or institution-Failure to respond to notices-Rural location and lack of access to digital infrastructure-Delay and default were neither deliberate nor contumacious-The matter was remanded back to the CIT (E) for a fresh decision.[80G]

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]