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]

S. 11 : Property held for charitable purposes-Grants from State Government for specific infrastructure projects-Grants would not be voluntary contributions and would not constitute income of assessee.[S. 11(1)(d), 12, 12AA]

S. 11 : Property held for charitable purposes-Foreign travel expenses incurred for obtaining donations, are allowable as a deduction when donations received are utilized towards the fulfilment of the objects of the trust. [S. 12A, Foreign Contribution Regulation Act]

S. 11 : Property held for charitable purposes-Adjustment-A prior intimation is required to be served on assessee, either in writing or electronically, as contained in 1st proviso to section 143(1)(a)-Income should be understood in its commercial sense and computing total income of assessee equal to total receipts for year was not in accordance with commercial prudence and commercial sense-Addition was deleted .[S.12AA, 143(1)(a)]

S. 11 : Property held for charitable purposes – Collection of charges from the civilians for community work of spreading awareness related about drug abuse and addiction and rendered services for procuring passport, issuance of NOC, etc – Denial of exemption is not justified – Mater remanded to the AO to verify whether proviso to section 2(15) had been breached. [S. 2(15), 12AA, 13(8)]

S. 11 : Property held for charitable purposes – Failure to file Form No 10B along with the return-Exemption cannot be denied. [Form No 10B]

S. 11 : Property held for charitable purposes-Interest received on compensation in respect of compulsory acquisition of land-Not barred from claiming deduction under section 57(iv) of the Act. [S.10(33), 56(2)(vii),57(iv),145B(1)]

S. 11 : Property held for charitable purposes-Depreciation – Capital asset-Application of income – Matter remanded – Directed to pay cost of Rs 1000 to the Prime Minister Relief Fund .[S.11(6), 32]

S. 11 : Property held for charitable purposes-Education-Organizing drama programs for companies for fee-Companies selling tickets for profit-Element of profit involved in organising dramas-Not eligible for exemption. [S. (2(15), 12A]