S. 12A : Registration-Trust or institution-Granted registration under
section 12AB for five years-There was no bar in moving application at earliest possible event, matter is restored to Commissioner (E) to consider application of assessee for final registration and grant same, if same was otherwise so admissible to assesse.[S.12AB,80G(5), Form No. 10AC]

S. 12A : Registration-Trust or institution-Denial of registration-Application rejected application on ground that no charitable activity was initiated and no expenses were incurred on any charitable activity as detailed in section 2(15)-Assessee submitted documents to show that it had given financial assistance/donation to improve healthcare, education and services and to uplift standard of living of Tribals-Matter is remanded back for fresh consideration.[S.2(15), 12A(1)(ac)(iii), 80G (5)]

S. 11 : Property held for charitable purposes-Rent receipt-Receipt from rent by assessee-society was in course of actual carrying out of objects of general public utility and same was below 20 per cent of total receipt-Commissioner (Appeals) is justified in allowing benefit under sections 11 and 12-Corpus donation-Donation received by assessee-society were with specific direction and also utilized for construction of fixed assets i.e. bhawans only, same was corpus donation exempted under section 11(1)(d) [S.2(15), 11(1)(d), 12A]

S. 11 : Property held for charitable purposes-Promotion of education, culture and philosophy-Returned filed in wrong form-Filed return in Form 5 claiming loss which is meant for business income-The Assessing Officer is directed to consider return as a rectification petition. [S.12AA, 139(4A), 139(9), 139C, 143(1), 154, Form No 5, Form No 7,]

S. 11 : Property held for charitable purposes-Specified persons-Adequate consideration-Rental value adopted by Assessing Officer was less than 10 per cent rent received by assessee-Denial of exemption is not justified.[S.12, 12A(a), 13(2)(b), 13(3)]

S. 11 : Property held for charitable purposes-Activities for upliftment of poor, providing training and skill development to poor in rural areas-Denial of exemption is not justified.[S. 2(15)]

S. 11 : Property held for charitable purposes-Depreciation-Application of income-Application of income more than 85 percent of total income before depreciation-Matter remanded to the file of the Assessing Officer for deciding the issue accordance with law.[S.10(23C)(vi), 11(6),12A(a), 32]

S. 11 : Property held for charitable purposes-Profit motive-Business activity-Eligible to exemption-Depreciation-Allowable. [S.2(15), 12A, 13, 32]

S. 11 : Property held for charitable purposes-Form No 10B-Audit report-Delay of 28 days-COVID-19-Delay is condoned-Exemption is allowed. [S. 119, Form No 10B]

S. 11 : Property held for charitable purposes-Delay in filing Form No 10B-COVID-19-Delay is condoned.[S. 119, Form.No 10B, 10BBA]