S. 12AA: Procedure for registration-Trust or institution-Charitable purpose-Cancellation of registration-Cancellation cannot be with retrospective effect-Ceasing to be charitable institution-Sale of Institution in 2017-Cancellation of registration from the date of ceasing to be charitable is held to be valid. [S. 11, 12A, 12AA(3), 80G (5), 132, 153A]

S. 12AA : Procedure for registration-Trust or institution-Self-certified copies sufficient for claim of exemption-Denial of registration is held to be not valid [R. 17A]

S. 12AA : Procedure for registration-Trust or institution-Corporate social responsibility-In-house captive trust of its parent company established to meet corporate social responsibility-Refusal of registration of was held to be not valid. [S. 11, 12A]

S. 12AA : Procedure for registration-Trust or institution-No specific finding by the PCIT-Matter is remanded to the file of the PCIT to examine the issue a fresh in accordance with law. [S. (2(15), 11]

S. 12AA : Procedure for registration-Trust or institution-Conserve and enhance the natural environment and bio diversity-Not carried on activity-No restrictions to carry on activities abroad-Denial of registration is not valid. [S.2(15), 11(1)(a) 13(1)(c)]

S. 12AA : Procedure for registration-Trust or institution-Granted registration for subsequent years-Registration is required to be granted for earlier years for which assessment years are pending-Matter remanded to examine the claim under section 11. [S. 11, 12A(2), 143(3)]

S. 12AA : Procedure for registration-Trust or institution-Assessee claiming exemption after filing application of registration-Jurisdiction vesting on CIT (E) and not with CIT-Year of application to be considered to deemed registration-Entitled to exemption. [CBDT Notification No. 52 of 2014, dated 22-10-2014]. [S. 11, 12A]

S. 12A : Registration-Trust or institution-Charitable purpose-Memorandum of Association providing that upon winding up or dissolution assets or property shall be distributed amongst members-Not entitle to registration.

S. 12A : Registration-Trust or institution-No activities were carried out-Commissioner (E) directed to grant registration from date of first application. [R. 17A]

S. 12A: Registration-Trust or institution-Registration of trust-Donation given with specific direction form part of corpus-Absence of registration-Taxable as income. [S. 11(1)(a), 12]