S. 23 : Income from house property-Annual value-Office premises-ALV to be determined on municipal rentable value-Matter remanded [S. 22]

S. 23 : Income from house property-Annual value-Property let in earlier period-Vacant for whole year-Annual value to be taken as Nil.[S. 22, 23(1)(a), 23(1)(c)]

S.14A : Disallowance of expenditure-Exempt income-No exempt income-No disallowance can be made. [R. 8D]

S. 12AB: Procedure for fresh registration-Pendency of registration under Rajasthan Public Trust Act, 1959-Matter is restored back to Commissioner (E) with direction that as and when assessee-trust produced copy of its registration under RPT Act, application of assessee-trust for registration under section 12AA be decided afresh in accordance with law.[S.. 12AA, Rajasthan Public Trust Act, 1959]

S. 12AB: Procedure for fresh registration-Educational welfare for under-privileged-Registration denied for alleged malpractices and fraudulent activities as non-genuine purchases of school uniform and computers were made-Genuineness of activities were not doubted-Matter remanded to Commissioner (E). [S. 11, 12]

S. 12AB: Procedure for fresh registration-Activities were not genuine-Siphoning off funds-Matter remanded to CIT(E) for granting one more opportunity of hearing. [S. 11,12]

S. 12A : Registration –Trust or institution-Mistakenly filed fresh application under section 12AB-Failure to respond to CIT(E)’s notices-Rejection of application under section 12AB is justified.[S. 12AB]

S. 12A : Registration –Trust or institution-Cancellation of provisional registration-Rejected application for final registration-Failure to address evidence already on record-Matter is restored for fresh consideration.[S.12A(1)(ac)(iii), 12A(1)(ac)(vi)]

S. 12A : Registration –Trust or institution-Provisional registration-Provision of section 12A(1)(ac)(iii) had been amended with effect from 1-10-2024-Registration under section 12A could be allowed on basis of provisional approval under section 10(23C)(vi)-Application is maintainable.[S.10(23C)(vi), 12A(1)(ac)(iii), Form No 10AC.]

S. 12A : Registration-Trust or institution-Non-compliance of notices-Mistake of employee-Matter restored to CIT(E) for one final opportunity [S. 12AB, 80G]