S. 12AB: Procedure for fresh registration-Specific violation-Religious community-Rejection of application-No inquiry of violation was made-Tribunal held that CIT(E) finding of specified violation was incorrect-Denial of registration was unjustified-Directed to grant the exemption.[S. 12A (1)(ac)(iii), 12AB(4)]
S. 12AB: Procedure for fresh registration-Registration was cancelled on the ground that activities were confined to a specific Samaj. Tribunal held that ‘Samaj’, being a sociological term, could not automatically be equated with a religious community or caste, and without deeper enquiry into its legal character and actual activities. Cancellation was not justified. Matter remanded. [S. 13 (1)(b)]
S. 12AB: Procedure for fresh registration-Wrong selection of code while filing Form No 10A-Rejection of application was set aside and the matter was remanded to allow assessee an opportunity to file a fresh application in the correct section code under section 12A.[S.12A(1)(ac)(vi), Form 10A]
S. 12AB: Procedure for fresh registration-Delay in filing application-Rejection of application was set aside and remanded to the file of CIT(E) to give another opportunity of hearing to assessee.[S. 11, 12]
S. 12AB: Procedure for fresh registration-Charitable activities-Object of general public utility-Rejection application was set aside and directed CIT(E) to decide the issue in accordance with law.[S. 2(15), 11]
S. 12AB: Procedure for fresh registration-Rejection of application for non-furnishing of certain details-The matter was restored to the file of CIT (E) to examine evidence and decide the application afresh. [S.80G (5), Form 10AB, R. 17A(2)]
S. 12AB: Procedure for fresh registration-Specified violation-Religious trust-Objects were confined to the benefit of members of a particular community-Not for the benefit of the public at large-Not entitled to registration.[S.12AB(4)]
S. 12AB: Procedure for fresh registration-Second application-Rejection of application by CIT E) was set aside with a direction to decide the application for registration afresh.[S. 12A(1(ac)]
S. 12AB: Procedure for fresh registration-Rejection of application without considering the explanation for delay in filing application-Order of CIT(E) rejecting the application was set aside and directed to decide the issue in accordance with law. [S.80G, Form No.10AB]
S. 12AB: Procedure for fresh registration-Non-profit organisation-Order of CIT(E) rejecting the application for renewal of registration was set aside and directed to grant the exemption. [S.11, 12]