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. 12AA : Procedure for registration-Promotion of garment Industry-General public utility-Entitle registration. [S. 2(15), 11, 12, 13(8), Companies Act, 2013, S. 8]

Clear Training and Research Foundation v. CIT(E) (2021) 92 ITR 28 (SN) (Jaipur)(Trib.)

S. 12AA : Procedure for registration-Gratuity payment to employees-Matter remanded for re examination. [S. 2(15), 11]

ICRW Group Gratuvity Trust v. CIT (2021) 92 ITR 357 (Delhi)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Running Dharmarth Aushadhalaya, Gaushala, Bhandara and carrying out satsang and bhakti lectures-Charitable activity-Entitle for registration. [S. 2(15) 11, 12A]

Shri Baba Balakpuri Dharmarath Aushadhalaya Trust v. CIT(E) (2021) 92 ITR 1 (SN) (Delhi)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Dismissal of application without stating any facts-Matter remanded to the CIT(E) to pass an in accordance with law.

Sadhna Ashram Trust v. CIT(E) (2021) 92 ITR 49 (SN) (Delhi)(Trib.)

S. 12AA : Procedure for registration-Trust or institution-Immovable properties held by assessee-Neither registered under Indian Registration Act, 1908 nor under Societies Registration Act-Rejection of application was held to be proper. [S. 13(9), Indian Registration Act, 1908, Indian Trust Act, 1882 S. 5,Societies Registration Act,1860]

Arya Vysya Samajam v. ITO(E) (2021) 92 ITR 13 (SN) (Chennai)(Trib.)

S. 12A : Registration-Trust or institution-School-Lease hold land-Fee concession-Commercial activity-Denial of registration was held to be not proper. [S. 2(15), 11, 12AA]

Lord Shiva Educational Welfare Society v. CIT (2021) 92 ITR 419 / 208 DTR 250 /( 2022) 194 ITD 159/ 216 TTJ 80 (Amritsar) (Trib.)

S. 12A : Registration-Trust or institution-Medical education and medical relief to medical students and medical doctors in Malwa Region-Entitle for registration. [S. 2(15)]

Association of Physicians of India v. CIT(E) (2021) 92 ITR 642 / 207 DTR 169/(2022) 215 TTJ 8(UO) (Amritsar)(Trib.)

S. 11 : Property held for charitable purposes-Medical research, establishment of hospitals, health promotion-Denial of exemption is not justified. [S. 12, 12AA(3)]

Artemis Education and Research Foundation v. CIT(E) (2021) 92 ITR 45 (SN) / (2022) 192 ITD 173 / 216 TTJ 58 / 210 DTR 113 (Delhi)(Trib.)

S. 11 : Property held for charitable purposes-Promotion and protecting trade, commerce and manufacture in Bombay Presidency-Entitle to exemption. [S. 2(15), 12A, 12AA(3)]

Bombay Chamber of Commerce and Industry v. ITO(E) (2021) 92 ITR 64 / (2022) 192 ITD 257 (Mum.)(Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Travelling expenses to employees-cannot be treated as fees for technical services. [S. 92CA]

American Express (India) Pvt. Ltd. v. JCIT (2021) 92 ITR 576 (Delhi)(Trib.)