S.14A : Disallowance of expenditure-Exempt income-Merely because the AO did not expressly record his dissatisfaction about assessee’s calculation-The conclusion of the AO cannot be rejected-Only those investments are to be considered for computing disallowance under section 14A which yielded exempt income during year.[R.8D]

S. 12AB : Procedure for fresh registration-Failure to file details-Provisional registration was cancelled-Matter remanded subject to cost of Rs. 10,000 imposed on the assessee. [S. 12A, 80G, Form No.10AB]

S. 12AB: Procedure for fresh registration-Natural justice-Failure to issue show cause notice-Matter is remanded back to Commissioner (E).[S. 11, 12AA, R.11AA]

S. 12AA : Procedure for registration-Trust or institution-Not given finding on merits-Order of CIT(E) is set aside. [S.11, 12A(1)(ac)(vi)]

S. 12A : Registration-Trust or institution-Rejection of application-Matter is remanded back to Commissioner (E) with a direction to decide application for registration afresh after providing reasonable opportunity of hearing to assessee. [S. 12AB]

S. 12A : Registration-Trust or institution-Provisional registration-CBDT Circular No. 11 of 2022-Provisional registration will be construed as regular registration under section 12A(1)(ac)(i) read with section 12AB(1)(a)-No requirement of applying for final registration under section 12A(1)(ac)(iii)-Miscellaneous application of Revenue is allowed. [S. 12AB, 254(2)]

S. 12A : Registration-Trust or institution-Failure to file details and clarification-Matter is remanded with a direction to decide issue afresh after providing reasonable opportunity of hearing to assesse as regards the registration and also claim under section 8OG. [S. 12AB, 80G(5)]

S. 12A : Registration-Trust or institution-Application for renewal of registration-Natural justice-Rejected on ground of non-compliance of notices without considering the responses within due date mentioned in notice-Matter is remanded back to Commissioner (E) for fresh adjudication. [S. 12A(1)(ac)(iii), 80G(5)(iii)]

S. 12A : Registration-Trust or institution-Pendency of proceedings before CIT(A)-Considered as assessment proceedings pending before Assessing Officer for purpose of extending benefit of sections 11 and 12-Directed to grant exemption. [S. 2(15) 11, 12, 12AA (2)]

S. 12A : Registration-Trust or institution-Natural justice-Activities of the Trust-Directed to pass an order after giving an opportunity of hearing to the assessee. [S.80G]