S. 12AA : Procedure for registration-Trust or Institution-Deemed registration-Assessee who obtains registration under section 12AA during the pendency of appeal is entitled for exemption claimed under section 11 of the Act. [S. 11, 12A]

S. 12AA : Procedure for registration-Trust or institution-Directed to decide application afresh, after verifying whether objectives of assessee trust were charitable in nature and whether activities carried out were genuine during year for which registration was sought-Matter remanded. [S. 2(15), 11]

S. 12AA : Procedure for registration-Trust or institution-Providing ambulances-Primary and dominant object is to provide medical relief to poor and needy people-Entitle to registration [S. 2(15), 11(4A)]

S. 11 : Property held for charitable purposes-Payment to entity in U. S. A.-Portion of income to extent not applied in India is not eligible for exemption. [S. 11(1)(c), 12]

S. 11 : Property held for charitable purposes-Payment to entity in U. S. A.-Portion of income to extent not applied in India is not eligible for exemption. [S.11(1)(c), 12]

S. 11 : Property held for charitable purposes-Accumulation of income-Issue set aside to file of Assessing Officer to be adjudicated afresh-Due date for filing Form 10 extended to 17-10-2016 for Assessment Year 2016-17-Submission of form belatedly but before completion of assessment. [S. 11(2(), 12AA(1)(b)(i), Form No.10]

S. 11 : Property held for charitable purposes-Accumulation of income-Issue set aside to file of Assessing Officer to be adjudicated afresh-Due date for filing Form 10 extended to 17-10-2016 for Assessment Year 2016-17-Submission of form belatedly but before completion of assessment. [S. 11(2(), 12AA(1)(b)(i), Form N0.10]

S. 11 : Property held for charitable purposes-Capital gains-Reinvestment of sale consideration for acquiring another capital asset-Exemption is allowable-Accumulation of income-Requisite form 10 to be filed before completion of assessment-Form 10 filed before the CIT(A) matter remanded to the Assessing Officer. [S. 11(1A), 11(2), Form No. 10.]

S. 11 : Property held for charitable purposes-Proviso to section 2(15) which restricts scope of term charitable purpose applies only in respect of any other object of general utility and not in respect of relief to poor, education, medical relief, etc.-Imparting education entitle for exemption. [S. 2(15), 12A]

S. 11 : Property held for charitable purposes–Capital gains-Reinvesting sale consideration for acquiring another capital asset-Exemption allowable-Accumulation of income-Filing Form 10 before Commissioner (Appeals)-Commissioner (Appeals) ought to have considered-Entitled to accumulation of income. [S. 11(1A), 11(2), 143(1), Form No. 10]