S. 80G: Donation-Promoting education in Gujarat-Company not-for-profit-Rejection of application by CIT(E)-Order of rejection was set aside, and the matter was restored to the file of CIT(E), with a direction to examine assessee’s application afresh on merits in accordance with law [S. 11,1 2, Companies Act, 2013, S. 8, Form 10AB, R. 11AA]

S. 80G: Donation-Delay in filing application-Order of CIT(E) rejection of application was set aside and directed to treat application as having been filed under clause (iv)(B) of first proviso to section 80G(5)[S. 80G(5)(iv)(B)]

S. 80G: Donation-Rejection of application on the ground that the objects were religious and it had expended more than 5 per cent of its income on religious activities without considering the assessee’s explanation of the assessee-Matter was remanded to the file of CIT E) for fresh examination of submission and grant approval if found eligible. [S.80G(5), 80G(5B)]

S. 80G: Donation-Mentioning wrong code-Rectified by filing another Form 10AB-Rejection application by CIT E) was set aside. [S.80G(5), Form No 10AB]

S. 80G : Donation-Knowledge based spiritual programs-Promote high moral values and not rituals or religious practices-Rejection of application by CIT E) was set aside for re-examination. [S.80G(5)(iii)]

S. 69C: Unexplained expenditure-Purchases-Mismatch between purchases in VAT returns and audited accounts-The difference was due to statutory compliance-Addition was deleted.

S. 69C: Unexplained expenditure-Foreign travelling expenditure of daughter-borne by husband-Personal use of vehicle-Addition was deleted. [S. 132]

S. 69A: Unexplained money-Cash deposits-Additional evidence-Matter remanded to the file of the Assessing Officer for re-adjudication. [S. 147]

S. 69A: Unexplained money-Cash deposits-Past disclosures and withdrawals-Addition was sustained to the extent of Rs 10 lakhs.[S.44AE]

S. 69: Unexplained investment-Bonds/Debenture-Investment was made from her daughter’s bank account, where she was a nominee-Addition was deleted.