S. 12AB : Procedure for fresh registration-Designated authority was directed to de novo consider the application of assessee trust under section 12A(1)(ac)(i) and grant registration as per law. [S. 12A(1)(ac)(i), Form No 10AAC]

S. 12A : Registration-Trust or institution-Genuineness of the transaction was not doubted-Refusal of registration was not justified. [S. 2(15)]

S. 12A : Registration-Trust or institution-Mistakenly claimed exemption u/s 10(23C)-Directed to allow exemption under section 12A. [S. 10(23C)]

S. 11 : Property held for charitable purposes-Capitalisation fees-Cash from students-Utilised for personal gain of President of the Institution-Denial of exemption is justified. [S. 13]

S. 11 : Property held for charitable purposes-Object to promote cricket and other sports at State as well as at the National level-Earning was not the predominant purpose-Entitle for exemption. [S. 2(15), 12]

S. 11 : Property held for charitable purposes-Letting halls and buildings-Denial of exemption is not justified. [S. 2(15), 12AA]

S. 11 : Property held for charitable purposes-Delay in filing of Form 10B-Filed before CIT(A) during appellate stage-Directed to allow the exemption. [S. 12A(1)(b), Form No.10B]

S. 10 (23C) : Educational institution-Other object clauses of Trust-Denial of exemption is not valid. [S. 10(23C)(vi)]

S. 10 (23C) : Educational institution-Application was barred by limitation-No statutory provision too condone delay-Order of rejection was affirmed. [S. 10(23C)(vi)]

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Foreign universities-Examination fees from students-Neither technical services or royalty services-Not liable to deduct tax at source-DTAA-India-UK-Switzerland. [S. 9(1)(vi), 195, Art. 12(5)(a), 13(5)(c)]