S. 12AA : Procedure for registration –Trust or institution-Application of income – Funds were diverted to non charitable purposes hence cancellation of registration was held to be valid [ S.11, 12A ]

S. 12AA : Procedure for registration –Trust or institution- Impart education in the field of nursing is entitle to registration [ S .2(15) ]

S.12AA: Procedure for registration- Trust or institution Promotion of State Cricket – Entitle to registration [ S.2(15) , 12A ]

S. 12AA : Procedure for registration –Trust or institution-
Alleged misuse of funds is not a ground for refusing registration [ S.11, 12A]

S. 12AA : Procedure for registration –Trust or institution-Rejection of application for failure to produce Trust deed was held to be not justified , when the assessee was registered under State Wakf Board R. 17A ]

S. 12AA : Procedure for registration –Trust or institution-Genuineness of activities of the asessee was not doubted hence refusal of registration was held to be not justified [ S. 12A ]

S. 12A : Registration –Trust or institution- Excess of income over expenditure, which was transferred to its reserve and surplus account cannot be assessed as income -First proviso to section 12A(2) inserted by Finance (No. 2) Act, 2014 with effect from 1-10-2014, has to be applied retrospectively. [ S. 2(15), 10(23C)(vi), 11(5) ]

S. 12A : Registration –Trust or institution- Registration can not be refused on the ground of non –production of books of accounts . [ S. 2(15), 11]

S. 12A : Registration –Trust or institution- Denial of exemption was held to be not justified , when the exemption was allowed consistently – Rejection of SLP cannot be construed as having effect of elocution of law by Supreme Court [ S. 2(15) 11 ]

S. 12A : Registration –Trust or institution- Appeal before CIT(A) is continuation of original assessment proceedings —.Proviso to S.12A(2) is declaratory and will have and has retrospective effect [ S. 11]