S. 12AA : Procedure for registration –Trust or institution-Non-profit organization established with objective of promoting social and economic development with women’s full participation-Any trust that had been created for purpose of managing statutory obligations of employees of parent trust would certainly fall within ambit of advancement of general public – Directed to grant registration. [S. 2(15), Companies Act,1956,S.25,Payment of Gratuity Act,1972

S. 12AA : Procedure for registration –Trust or institution-Christian community-object of the trust mentioned that charity would be done without prejudice to any caste and creed-Rejection of application for registration on the ground that it operated only for Christian community is held to be not valid. [S. 2(15), 12A,13(1)(b)]

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]