Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Vardhman Charitable Trust. v. CIT (2025) 212 ITD 106 (Ahd) (Trib.)

S. 12A : Registration –Trust or institution-Cancellation of provisional registration-Rejected application for final registration-Failure to address evidence already on record-Matter is restored for fresh consideration.[S.12A(1)(ac)(iii), 12A(1)(ac)(vi)]

Infinite Happiness Spiritual Foundation. v. CIT (2025) 212 ITD 158 (Ahd) (Trib.)

S. 12A : Registration –Trust or institution-Provisional registration-Provision of section 12A(1)(ac)(iii) had been amended with effect from 1-10-2024-Registration under section 12A could be allowed on basis of provisional approval under section 10(23C)(vi)-Application is maintainable.[S.10(23C)(vi), 12A(1)(ac)(iii), Form No 10AC.]

Priyadarshini Gymkhana v. CIT (2025) 212 ITD 452 (Pune)(Trib.)

S. 12A : Registration-Trust or institution-Non-compliance of notices-Mistake of employee-Matter restored to CIT(E) for one final opportunity [S. 12AB, 80G]

Datar Kulmandal. v. CIT (E) (2025) 212 ITD 85 (Pune) (Trib.)

S. 12A : Registration –Trust or institution-Failure to respond show cause notice-Matter is restored to Commissioner (E) to grant one final opportunity to assessee to substantiate its case.[S. 12AB]

IIMCAA Care Fund. v. CIT (2025) 212 ITD 195 (Delhi) (Trib.)

S. 12A : Registration –Trust or institution-Commissioner (E) had summarily rejected application without discussing any of merits-Matter is remitted back to file of Commissioner (E) for consideration afresh. [S.12AB, 80G]

Indian Institute of Information Technology Society, Vadodara. v. DCIT (2025) 212 ITD 163 (Trib.)

S. 11 : Property held for charitable purposes-Not claimed as application of income-Depreciation cannot be disallowed-Matter remanded. [S.11(6), 32]

Muslim Education Society. v. ITO (2025) 212 ITD 124 (Pune) (Trib.)

S. 11 : Property held for charitable purposes-Claimed exemption under section 11 and section 10(23C)(iiiad)-Failure to file Form 10B-Matter is set aside to file of Assessing Officer with a direction to verify whether assessee is eligible for claim of exemption under section 10(23C)(iiiad) of the Act.[S. 10(23C)(iiiad)]

Magadi Planning Authority. v. ITO (2025) 212 ITD 363 (Bang) (Trib.)

S. 11 : Property held for charitable purposes-Public welfare and developmental activities-Charitable in nature-Entitle to exemption. [S. 2(15), 12]

DCIT (E) v. Indo Global Education Foundation. (2025) 212 ITD 341 (Chd) (Trib.)

S. 11 : Property held for charitable purposes-Education-Donation to other educational trusts-Application of income-Allowed exemption.[S.12A]

ACIT (E) v. Palampur Rotary Eye Foundation. (2025) 212 ITD 491 (Chd) (Trib.)

S. 11 : Property held for charitable purposes-Objects of general public utility-Eye hospital-Commercial activities-85 per cent of its gross receipts were applied for charitable activities-Eligible for exemption.[S. 2(15) 12A, 12AA]