Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Surat Diamond Cutting & Polishing Cluster SPV Trust. v. CIT (2025) 211 ITD 143 (Surat) (Trib.)

S. 12AB : Procedure for fresh registration-Failure to file details-Provisional registration was cancelled-Matter remanded subject to cost of Rs. 10,000 imposed on the assessee. [S. 12A, 80G, Form No.10AB]

Ram Phool Hooda Charitable Trust. v. CIT (2025) 211 ITD 411 (Delhi) (Trib.)

S. 12AB: Procedure for fresh registration-Natural justice-Failure to issue show cause notice-Matter is remanded back to Commissioner (E).[S. 11, 12AA, R.11AA]

Inclusive Recycling Foundation. v. CIT (2025) 211 ITD 385 (Pune) (Trib.)

S. 12AA : Procedure for registration-Trust or institution-Not given finding on merits-Order of CIT(E) is set aside. [S.11, 12A(1)(ac)(vi)]

Chandragupt Shephards Welfare Association. v. CIT (2025) 211 ITD 576 (Pune) (Trib.)

S. 12A : Registration-Trust or institution-Rejection of application-Matter is remanded back to Commissioner (E) with a direction to decide application for registration afresh after providing reasonable opportunity of hearing to assessee. [S. 12AB]

CIT (E) v. Indira Trust. (2025) 211 ITD 229 (Kol.) (Trib.)

S. 12A : Registration-Trust or institution-Provisional registration-CBDT Circular No. 11 of 2022-Provisional registration will be construed as regular registration under section 12A(1)(ac)(i) read with section 12AB(1)(a)-No requirement of applying for final registration under section 12A(1)(ac)(iii)-Miscellaneous application of Revenue is allowed. [S. 12AB, 254(2)]

Avileen Education Foundation v. CIT (2025) 211 ITD 56 (Pune) (Trib.)

S. 12A : Registration-Trust or institution-Failure to file details and clarification-Matter is remanded with a direction to decide issue afresh after providing reasonable opportunity of hearing to assesse as regards the registration and also claim under section 8OG. [S. 12AB, 80G(5)]

Apna Charitable Trust. v. CIT (E) (2025) 211 ITD 445 (Ahd) (Trib.)

S. 12A : Registration-Trust or institution-Application for renewal of registration-Natural justice-Rejected on ground of non-compliance of notices without considering the responses within due date mentioned in notice-Matter is remanded back to Commissioner (E) for fresh adjudication. [S. 12A(1)(ac)(iii), 80G(5)(iii)]

Magadi Planning Authority. v. ITO (2025) 211 ITD 552 (Bang) (Trib.)

S. 12A : Registration-Trust or institution-Pendency of proceedings before CIT(A)-Considered as assessment proceedings pending before Assessing Officer for purpose of extending benefit of sections 11 and 12-Directed to grant exemption. [S. 2(15) 11, 12, 12AA (2)]

Aress Foundation. v. CIT (E) (2025) 211 ITD 732 (Pune)(Trib.)

S. 12A : Registration-Trust or institution-Natural justice-Activities of the Trust-Directed to pass an order after giving an opportunity of hearing to the assessee. [S.80G]

ACIT v. Bandhan Konnagar. (2025) 211 ITD 743 (Kol) (Trib.)

S. 11 : Property held for charitable purposes-Accumulation of Income-Rehabilitation and medical care of poor and weaker section-Order of CIT(A) allowing the exemption is affirmed-Administrative and establishment expenses incurred by assessee, a charitable institution, were part of application of income for charitable activities. [S.11(2), Form 10]