S. 12AB: Procedure for fresh registration-Not registered under Rajasthan Public Trust Act, 1959-Fair chance should be given to cure the defect-Both the appeals relating to registration under S. 12AA and 80G are restored to the CIT(E) for afresh consideration.[S. 12AA, 80G]

S. 12AA : Procedure for registration-Trust or institution-Hospital-Letting of shops-Income is used for the objects of the Trust-Cancellation of registration is not valid. [S.12A, 12AA(3)]

S. 12A : Registration-Trust or institution–Service of show cause notice under S. 12A(1)(ac) (iii) by putting on e-portal only-Notice not served on the registered email id of the assessee as per the provisions of S. 282 of the Act-Rejecting of application is not valid-Application filed in Form No 10B cannot be sustained-Application is restored back to CIT(E ) to decide on merits. [S. 12A(1)(ac)(iii), 282, Form No 10AB]

S. 10(10AA) : Leave salary-Super annuation benefits-Employee of the Central Government or State Government-Maharashtra State Electricity Board (MSEB )-Transferred to power companies-Grand-fathering-Assessees have to be treated as employees of a State Government and eligible for S.. 10(10A) and 10(10AA) benefits.. [S.10A, Electricity Act, 2003, 131, 133 (2)]

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Payment for supply of software-The payments received by the assessee is for the supply of software do not fall within the scope of art. 12(3) of the India-China DTAA. In the absence of PE the income is not taxable in India. DTAA-India-China.[Art. 12(3)]

S. 4 : Charge of income-tax-Capital or revenue-Interest subsidy-Technology upgradation fund scheme-Ground raised first time-Issue is restored to the AO for fresh adjudication as per provisions of law [S. 2(24)(xviii)]

S. 4 : Charge of income-tax-Accrual of income-Commission-Service charges receivable from State Government-Auditors report stating under reporting of income-Liable to be taxed on accrual basis. [S. 5, 145]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Territorial jurisdiction- Rectification application filed by the Revenue to quash the order of Mumbai Tribunal on the ground that the Mumbai Tribunal had no jurisdiction to entertain the appeal and the appeal should have been filed before the ITAT at Pune is dismissed . [ S. 12A , 127 ]

S. 272A : Penalty-Failure to answer questions-Sign statements-Furnish information-No notice were received-Sufficient and reasonable cause for non-attendance-Without providing sufficient time to reply cannot be treated as non-compliance u/s.272A(1)(d)-Penalty is deleted. [S. 272A(1)(d)]

S. 272A : Penalty-Failure to answer questions-Sign statements-Furnish information-The penalty cannot be imposed when AO expresses satisfaction with the assessee’s compliance.[S. 272A(1)(d)]