S. 80G: Donation-Granted registration under section 12AB-Application for approval under section 80G(5) cannot be denied-Matter remanded. [S.80G(5)]

S. 80G : Donation-CSR expenses-allowable as a deduction. [S. 37(1)]

S. 80G: Donation-Scope of enquiry-While dealing with application for grant of approval under section 80G scope extends only to satisfaction of genuineness of activities of such trust/institutions and fulfilment of all conditions laid down in clauses (i) to (v) of section 80G(5)-It does not cover examination of surplus accumulation or its utilization-Rejection of application was set aside.[S.12A, 80G(5)]

S. 80G: Donation-Delay of 27 days in filing application for registration-Delay condoned and matter was remanded back to CIT (E) for fresh adjudication. [S. 12A]

S. 80G: Donation-University-Approved under section 10(23C)(vi)-Nature of activities of assessee being charitable in nature could not be disputed while granting approval under section 80G(5)-Order of Commissioner rejecting the application was quashed and set aside. [S.10(23C)(vi, 80G(5)]

S. 80G: Donation-Bona fide error-Selecting sub-clause (iv) instead of sub-clause (ii)-Matter was remanded to the CIT(E) to grant approval. [S.10(23C), 11, 12, 80G(5)(iv)(B), Form 10AB]

S. 80G: Donation-Non-compliance on notices-Failure to give sufficient opportunity-Matter remanded to CIT (E). [S.11, 12A, 80G(5)]

S. 80G: Donation-Medical relief-Medical facilities-Lab testing facility-Charitable activity-Eligible for approval.[S. 2(15), 11, 80G(5)]

S. 80G: Donation-Error in filing of Form 10AB-Matter remanded back for de novo consideration [S 11, 12, 80G(5)(iv)(B)]

S. 72: Carry forward and set-off of business losses-Depreciable assets-Business loss short-term capital gains-Disallowance of set-off by CPC was affirmed-Matter remanded to the file of Assessing Officer to consider the Judgment in PCIT v. Alcon Developers (2020) 432 ITR 277 (Bom)(HC).[S. 50, 143(1)]