S. 28(i): Business income-Estimation of income-Deferred revenue expenditure, not income [S. 4, 145]

S. 23: Income from house property-Annual value-Used for self-occupation-Partly let out-Entire issue was remanded back to the Assessing Officer for determining ALV, taking into consideration only that part of the building which was let out by the assesse.[S. 22]

S. 12AB: Procedure for fresh registration-Incomplete application-No registration under the Rajasthan Public Trust Act, 1959 Cancellation of provisional registration-Order of cancellation of registration was set aside to the file of CIT(E) and also held that provisional registration shall continue to remain valid till such decision.[S.12A]

S. 12AB: Procedure for fresh registration-Commercial activities and non-charitable application of income-Rejection of application-Enquiry at registration stage is limited to examining genuineness of charitable objects and activities, and as assessee’s objects and activities were found charitable, CIT(E) was required to grant registration-Order of CIT(E) was set aside. [S.2(15), 11, 12]

S. 12AB: Procedure for fresh registration-Engaged in training students without a systematic curriculum and collecting fees-Not conducting a formal education/scholastic education-Rejection of application was affirmed.[S. 2(15), 11]

S. 12A: Registration-Trust or institution-Procedure for fresh registration-Opportunity of being heard-Assessee trust did not reply to 3 Notices of hearing-Registration application rejected-No adjournment filed-No justifiable reasons-In Appeal, Tribunal dismissed the appeal and upheld the S. 12AB and 80G Rejection Order.[S.12AB, 80G (5)(iii)]

S. 11 : Property held for charitable purposes-Excess expenditure over income-Accumulation of income-Applied charitable purpose-Denial of exemption is not valid. [S.11(1)(a), 12A]

S. 11: Property held for charitable purposes-Denial of exemption-Trust or institution-Investment restrictions-Assessee gave interest free loan advances-Held, Charitable cannot hold surplus except in the prescribed mode in S. 11(5)-Held, AO cannot change status of the Asseessee from ‘charitable’ to ‘non-charitable’ for minor violation-CIT(A) should see where the surplus funds was applied-matter remanded. [S.11(5), 12, 13]

S. 11: Property held for charitable purposes-Filing of audit report-Delayed filing of audit reports-Merely a technical or procedural lapse Denial of exemption was not justified.[S. 10(23C), 12 143(1)]

S. 11: Property held for charitable purposes-General public utility-Sports-Applicability of proviso to section 2(15)-Specified person-Mutual Association-Association of persons-Sports facilities and charging members and non-members at differential rates-Orders were set aside and restored to the file of the Assessing Officer for de novo assessment after applying provisions of section 2(15) in light of the decision of the Supreme Court.[S. 2(15),2(31)(v), 4, 12A, 13(1)]