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]

S. 11 : Property held for charitable purposes-Foreign travel expenditure for trustee-Advancing interest bearing loan to trustee-Denial of exemption is justified. [S. 13(1)(c)], 13(2)]

S. 11 : Property held for charitable purposes-Exemption hospital building leased out to private party-Land & Building constructed leased out to private party for upfront consideration and annual concession fee-Not entitled to exemption. [S. 12A]

S. 11 : Property held for charitable purposes-Accumulation of income-Form 10 filed before time prescribed for filing return-Entitled to exemption. [S. 11(2), 143(1), 154, R.17]

S. 11 : Property held for charitable purposes-Accumulation of income-Return filed showing name of Audit firm and date of audit of accounts and report furnished with return-Not justified in denying exemption. [S. 12A(1)(b), Form no 10B]