S. 12AB: Procedure for fresh registration-Cancellation of provisional registration-Benefit of particular religion-CIT(E) neither examined financial statements nor recorded any findings on actual application of income in support of alleged violation under clause (d) of Explanation to section 12AB-Matter was to be remanded back to him to decide issue afresh. [S. 12B(1)(ac) (vi), 13]

S. 12AB: Procedure for fresh registration-Provisional registration-Genuineness of donations has to be seen at the time of assessment and not at the time of registration of trust-Rejection of application for regularisation on questioning genuineness of donation by recourse to section 115BBC was beyond scope of enquiry-Matter remanded to the file of CIT(E) to decide the issue in accordance with law. [S. 12A(1)(ac)(iii), 115BBC]

S. 12AB: Procedure for fresh registration-Loan taken from trustees-Sanction of Charity Commissioner-Opportunity of hearing was not afforded for furnishing any clarification on the issue of temporary loan taken by it-Matter was remitted back for decision afresh. [S. 11, 80G (5)]

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]