This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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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]

Viswa Veda Parayan Brindam. v. CIT (2025) 214 ITD 415 (Hyd) (Trib.)

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]

RKM Social Welfare Foundation. v. CIT (2025) 214 ITD 368 (Chennai) (Trib.)

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)]

Darul Uloom Fatimatuz-Zahra v. CIT (2025) 214 ITD 376 (Ahd) (Trib.)

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)]

Shree Sanand Jamaliya Patidar Panch. v. CIT (E) (2025) 214 ITD 262 (Ahd) (Trib.)

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)]

Bethany Tamil Congregation Trust. v. CIT (2025) 214 ITD 312 (Pune) (Trib.) Kutchi Dasa Oswal. v. CIT (2025) 214 ITD 272 (Pune) (Trib.)

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]

Maharanyam Muralidhara Swamiji Vedha Ashram. v.CIT(E) (2025) 214 ITD 1 (Hyd) (Trib.)

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]

Animal Warriors Conservation Society. v. CIT (E) (2025) 214 ITD 7 (Hyd) (Trib.)

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)]

Martand Khadoba Deosthan Trust. v. CIT (2025) 214 ITD 497 (Pune) (Trib.)

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]

Ananya Education and Charitable Trust. v. CIT (2025) 214 ITD 321 (Ahd) (Trib.) Sainath Education Charitable Trust. v. CIT (E) (2025) 214 ITD 465 (Ahd) (Trib.)

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]

Gujarat Technological University v. Dy. CIT(2025) 214 ITD 475 (Ahd)(Trib)