S. 12AB: Procedure for fresh registration-Objects were confined to a particular community-Rejection of application is not valid-Section 13(1)(b) is not relevant at stage of registration under section 12AB but rather comes into play at time of assessment when determining exemption under section 11-Rejection application is set aside.[S. 11, 13(1)(b)]

S. 12AB: Procedure for fresh registration-Principle of natural justice-Cancellation of Registration–Time granted only 10 days to cure defects-Rejection of application is set aside. [12A(1)(ac)(vi), R.17A]

S. 12AA : Procedure for registration-Trust or institution-Failure to establish activities in consonance to object-Natural justice-Matter remanded to the CIT(E) to pass a de novo order in accordance with law after providing reasonable opportunity. [S. 2(15)]

S. 12A : Registration-Trust or institution-Grant of registration under section cannot be denied by invoking provisions of section 13(1)(b).[S. 12A(1)(ac)(iii), 13(1)(b), Form No.10AB]

S. 12A : Registration-Trust or institution-Denial of exemption-Trust or institution-Investment restrictions-Trust was established much prior to commencement of Income-tax Act, 1961-EEmbargo of section 13(1)(b) is not applicable-Denial of registration is not valid. [S. 12AB, 13(1)(b)]

S. 11 : Property held for charitable purposes-Accumulation of income-Accumulated certain amount for purpose of building funds-Re development work-Delay in redevelopment-NOC from Airport Authority-Application filed under section 11(3A) was pending consideration before Assessing Officer-Section 11(3)(c) is not applicable-Period of accumulation was ending on 31-3-2018 vide resolution dated 29-3-2018 and in order to rectify said mistake revised Form 10 was filed by assessee stating period of accumulation to be till 31-3-2023-Claim was under section 11(2) and not under section 11(1)(a), revised Form 10 should be considered for determining accumulated funds available with assessee under section 11(2). [S.11(2), 11(3A), 11(5), 12A, 13(3)(c), Form No 10]

S. 11 : Property held for charitable purposes-Non-profit organization-Established for welfare of craftsmen-Exemption under section 11 to be decided in light of judgment of Supreme Court in case of Asstt. CIT (E) v. Ahmedabad Urban Development Authority(2022) 291 Taxman 11/ 449 ITR 1 (SC) [S. 2(15)]

S. 11 : Property held for charitable purposes-Accumulation of income-Failure to file Form 10-Assessing Officer is directed to reconsider issue after disposal of application filed by assessee for condonation of delay in filing Form 10. [S. 11(2), 11(5), Form No.10]

S. 11 : Property held for charitable purposes-Development of areas and infrastructural activities-Autonomous body established by Government of Gujarat-Matter is set aside to file of Assessing Officer to consider same in accordance with law as enumerated by Supreme Court in case of Asstt. CIT (E) v. Ahmedabad Urban Development Authority (2022) 291 Taxman 11/ 449 ITR 1 (SC).[S. 2(15) 12AA]

S. 11 : Property held for charitable purposes-Return was filed within time allowed under section 139(4)-Assessing Officer is directed to allow assessee’s claim of exemption. [S.12A, 139(1), 139(4), Form No.10B]