S. 13 : Denial of exemption-Trust or institution-Investment restrictions-Payment to specified person-Payment of salaries-Much higher educational qualification or they were having much experience in service-Exemption is allowed-Payment of rent-Market rental report prepared by a Government approved registered Valuer-Provisions under section 13(3)(c), 13(2)(c) read with section 13(2)(g) were not attracted. [S.11,12A, 13(2)(c), 13(3), 13(2(g)]

S. 12AB: Procedure for fresh registration-Trust or institution-Eligibility-Rajasthan Public Trust Act is applicable to assessee-trust-Trust was not registered under Rajasthan Public Trust Act-Not eligible for registration under section 12AB. [S. 12A, Rajasthan Public Trust, 1959, S.17]

S. 12A : Registration-Trust or institution-Mistake in filing entry in Form No-10AB-Rejection of application is not proper-Commissioner (E) is directed to treat application of assessee under section 12A(1)(ac)(iii) and to consider case on merits. [S.12A(1)(ac)(iii), Form No.10AB]

S. 12A : Registration-Trust or institution-Failure to furnish details of activity-Opportunity of hearing was not granted-Restored to file of Commissioner (E) for de novo adjudication. [S.12A(1)(ac)(vi)]

S. 12A : Registration-Trust or institution-Granted registration under
section 12AB for five years-There was no bar in moving application at earliest possible event, matter is restored to Commissioner (E) to consider application of assessee for final registration and grant same, if same was otherwise so admissible to assesse.[S.12AB,80G(5), Form No. 10AC]

S. 12A : Registration-Trust or institution-Denial of registration-Application rejected application on ground that no charitable activity was initiated and no expenses were incurred on any charitable activity as detailed in section 2(15)-Assessee submitted documents to show that it had given financial assistance/donation to improve healthcare, education and services and to uplift standard of living of Tribals-Matter is remanded back for fresh consideration.[S.2(15), 12A(1)(ac)(iii), 80G (5)]

S. 11 : Property held for charitable purposes-Rent receipt-Receipt from rent by assessee-society was in course of actual carrying out of objects of general public utility and same was below 20 per cent of total receipt-Commissioner (Appeals) is justified in allowing benefit under sections 11 and 12-Corpus donation-Donation received by assessee-society were with specific direction and also utilized for construction of fixed assets i.e. bhawans only, same was corpus donation exempted under section 11(1)(d) [S.2(15), 11(1)(d), 12A]

S. 11 : Property held for charitable purposes-Promotion of education, culture and philosophy-Returned filed in wrong form-Filed return in Form 5 claiming loss which is meant for business income-The Assessing Officer is directed to consider return as a rectification petition. [S.12AA, 139(4A), 139(9), 139C, 143(1), 154, Form No 5, Form No 7,]

S. 11 : Property held for charitable purposes-Specified persons-Adequate consideration-Rental value adopted by Assessing Officer was less than 10 per cent rent received by assessee-Denial of exemption is not justified.[S.12, 12A(a), 13(2)(b), 13(3)]

S. 11 : Property held for charitable purposes-Activities for upliftment of poor, providing training and skill development to poor in rural areas-Denial of exemption is not justified.[S. 2(15)]