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

S. 13 : Denial of exemption-Trust or institution-Investment restrictions-Interest free loan given to two consultants as per terms of employment-No violation-Exemption cannot be denied–Benefit to interested persons in violation of section 13(1)(c)-Only that part of income which is in violation of section is chargeable to tax at maximum marginal rate of tax; but not whole income of trust. [S. 11, 13(1)(c), 13(3)(cc)]

S. 12AA : Procedure for registration-Trust or institution-Alleged ingenuine donations from donors-Information from investigation wing-Cancellation was held to be not valid-Remanded to pass a speaking order after making objective analysis in accordance with law.

S. 12AA : Procedure for registration-Trust or institution-Education-Aryans school-Approval was examined by Board-Denial of exemption was not justified.

S. 12AA : Procedure for registration-Trust or institution-Object and genuineness is not in doubt-Refusal of registration is not valid.

S. 12AA : Procedure for registration-Trust or institution-Documentary evidence-Genuineness of activities-Matter remanded. [S. 2(15)]

S. 12A : Registration-Trust or institution-Condition precedent for claiming exemption-Change in the By-laws and memorandum-Registration granted considering the changes-Registration cannot be granted for earlier years-Repeals and savings-Exemption granted under section 4(3)(i) of the 1922 Act is not valid for getting registration under section 12A of the Act. [S. 11, 12, 297(2)(k), 1922 Act, S. 4 (3)(i)]

S. 12A : Registration-Trust or institution-Genuineness of activities was not in doubt-Turnover exceeded Rs.10,00,000-Not mandatory to cancel registration already granted under section 12AA to a charitable institution merely on ground that cut-off specified in proviso to section 2(15) is exceeded in a particular year-Cancellation of registration was held to be not valid. [S. 2(15), 12AA(3)]

S. 11 : Property held for charitable purposes-Application of income-Fixed deposit-Not shown as earmarked fund for a charitable purposes-Not eligible exemption-Form No.10 was filed before competition of assessment-Eligible deduction-Time limit for furnishing Form No.10 was prescribed by Finance Act, 2015 with effect form 1-4-2016. [S. 11 (1)(a), 11(2)(c), Form No. 10]

S. 11 : Property held for charitable purposes-Education-Publishing and selling of books and CDs relating to different fields-Classical education-Held to be charitable in nature and not advancement of any other object of general public utility-Denial of exemption was held to be not justified. [S. 2(15)]