S. 12AB: Procedure for fresh registration-Delay in filing application-Rejection of application was set aside and remanded to the file of CIT(E) to give another opportunity of hearing to assessee.[S. 11, 12]
S. 12AB: Procedure for fresh registration-Delay in filing application-Rejection of application was set aside and remanded to the file of CIT(E) to give another opportunity of hearing to assessee.[S. 11, 12]
S. 12AB: Procedure for fresh registration-Charitable activities-Object of general public utility-Rejection application was set aside and directed CIT(E) to decide the issue in accordance with law.[S. 2(15), 11]
S. 12AB: Procedure for fresh registration-Rejection of application for non-furnishing of certain details-The matter was restored to the file of CIT (E) to examine evidence and decide the application afresh. [S.80G (5), Form 10AB, R. 17A(2)]
S. 12AB: Procedure for fresh registration-Specified violation-Religious trust-Objects were confined to the benefit of members of a particular community-Not for the benefit of the public at large-Not entitled to registration.[S.12AB(4)]
S. 12AB: Procedure for fresh registration-Second application-Rejection of application by CIT E) was set aside with a direction to decide the application for registration afresh.[S. 12A(1(ac)]
S. 12AB: Procedure for fresh registration-Rejection of application without considering the explanation for delay in filing application-Order of CIT(E) rejecting the application was set aside and directed to decide the issue in accordance with law. [S.80G, Form No.10AB]
S. 12AB: Procedure for fresh registration-Non-profit organisation-Order of CIT(E) rejecting the application for renewal of registration was set aside and directed to grant the exemption. [S.11, 12]
S. 12A: Registration –Trust or institution-Change in management and lack of time-Rejection of application was restored to the file of CIT(E) for fresh adjudication.[S. 12A(1)(ac)(iii), 80G(5)]
S. 12A: Registration –Trust or institution-Selected wrong clause in Form No. 10AB-Rejection of application was set aside-CIT(E) directed to consider rectified application under section 12A(1)(ac)(iii) of the Act. [S. 11,12A(1)(ac)(vi), 12AB]
S. 11: Property held for charitable purposes-Delay in filing Form No 10 and 10B-Procedural lapse-Exemption cannot be denied. [Form No 10, 10B]