S. 12AA : Procedure for registration –Trust or institution-Specific community-Amerili Modh Vanik-Denial of registration is justified.[S.2(15), 11, 13(1)(b)]

S. 12AA : Procedure for registration –Trust or institution-Denial of registration without considering the information and evidence are brought on record-Matter was remanded back to PCIT to adjudicate application for registration afresh.[S. 11, 12A]

S. 12AA : Procedure for registration –Trust or institution-Principe of natural justice-Order was passed without giving an opportunity of hearing – Matter remanded.[S.80G]

S. 12AA: Procedure for registration –Trust or institution-Application filed but not disposed of-No evidence showing application pending before CIT (E)-One sided correspondence not proof.

S. 11 : Property held for charitable purposes-Business Loss-Embezzlement of funds-Loss to be treated as revenue loss CBDT Circular No. 35d (X1, Vii-20) [F. No. 10148/65-It (Al)-Amount recovered disclosed as income in consolidated income and expenditure account-Adjoining land purchased for purpose of extending college building-Form 10 filed not specifically mentioning object for which funds accumulated-Not reason to deny benefit. [S.11(2), 12AA,Form No 10,Form No 26AS]

S. 11 : Property held for charitable purposes – Prima facie adjustments-No intimation given to assessee filing return and form 10B beyond due date mentioned under Act-Supreme Court extending limitation in respect of all judicial and quasi-judicial proceedings-Exemption is directed to be allowed .[S.139(4), 143(1)(a)]

S. 11 : Property held for charitable purposes-Trust formed under statute to bring about improvement in the town of Sangrur by providing streets, housing facilities, development of parks, development of roads and other infrastructure, providing drinking water, etc-Entitle to exemption .[S. 2(15), 12,13 (8)]

S. 11 : Property held for charitable purposes-Exemption cannot be denied only on the ground that audit report was not filed along with the return – Matter remanded to the Assessing Officer .[S. 12, Form 10B]

S. 11 : Property held for charitable purposes – First proviso to sub-section (2) of section 12A as inserted by Finance (No.2) Act,2014 with effect from 1-10-2014 is retrospective in nature – Application for registration under section 12AA was made on 9-3-2012,Commissioner granted registration on 28-10 2015 with effect from 1-4-2011 – Claim for exemption is deserved to be allowed for the Assessment year 2011-12. [S. 11(1), 12A, 12AA(2)]

S. 11 : Property held for charitable purposes – Accumulation of income – Not eligible to claim in respect of deemed income-Directed to recompute exemption available .[S.11(1)(a),11(b), 11(2),11(3),Rule 17]