S. 12AB: Procedure for fresh registration-Rejection of application without considering the explanation for delay in filing application-Order of CIT(E) rejecting the application was set aside and directed to decide the issue in accordance with law. [S.80G, Form No.10AB]

S. 12AB: Procedure for fresh registration-Non-profit organisation-Order of CIT(E) rejecting the application for renewal of registration was set aside and directed to grant the exemption. [S.11, 12]

S. 12A: Registration –Trust or institution-Change in management and lack of time-Rejection of application was restored to the file of CIT(E) for fresh adjudication.[S. 12A(1)(ac)(iii), 80G(5)]

S. 12A: Registration –Trust or institution-Selected wrong clause in Form No. 10AB-Rejection of application was set aside-CIT(E) directed to consider rectified application under section 12A(1)(ac)(iii) of the Act. [S. 11,12A(1)(ac)(vi), 12AB]

S. 11: Property held for charitable purposes-Delay in filing Form No 10 and 10B-Procedural lapse-Exemption cannot be denied. [Form No 10, 10B]

S. 11: Property held for charitable purposes-Accumulation of income-Educational purpose-Board resolution-Providing scholarship-Form No 10B-Entitled to claim benefit of section 11(2).[S.11(2), Form No 10]

S. 11: Property held for charitable purposes-Accumulation of income-Amendment brought in by Finance Act, 2022, did not debar assessee from availing said time window in respect of existing accumulations and amendment had to be read prospectively in respect of fresh accumulations for the period pertaining to previous year starting from 1-4-2022 onwards. [S.11(3)(c)]

S. 9(1)(ii): Income deemed to accrue or arise in India-Salaries-Non-resident-Employed with TCS Malaysia-Rendered his services in Malaysia-Taxable in Malaysia even though the same was received in India-DTAA-India-Malaysia [S.5(2) Art. 16]

S. 10 (23C): Educational institution-Clerical omission, deduction was claimed under section 10(23C)(iiiad) instead of the correct section 10(23C)(vi)-Order of Assessing Officer rejecting the request for rectification was set aside. [S. 10(23C)(iiiad), 10(23C)(vi), 11,12, 12AA Form No.10B]

S. 10 (23C): Educational institution-Delay in filing application-No mala fide conduct or gross negligence-Delay was condoned-Matter was remanded to the file of CIT (E). [S.10(23C)(5)]