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.14A: Disallowance of expenditure-Exempt income-Directed to consider only those investments which yielded exempt income during the year. [R.8D]

Hercules Hoists Ltd. v. DCIT (2025) 214 ITD 61 (Mum) (Trib.)

S. 12AB: Procedure for fresh registration-Specific violation-Religious community-Rejection of application-No inquiry of violation was made-Tribunal held that CIT(E) finding of specified violation was incorrect-Denial of registration was unjustified-Directed to grant the exemption.[S. 12A (1)(ac)(iii), 12AB(4)]

Hatkeshwar Mahadev Trust. v. CIT (2025) 214 ITD 608 (Ahd) (Trib.)

S. 12AB: Procedure for fresh registration-Registration was cancelled on the ground that activities were confined to a specific Samaj. Tribunal held that ‘Samaj’, being a sociological term, could not automatically be equated with a religious community or caste, and without deeper enquiry into its legal character and actual activities. Cancellation was not justified. Matter remanded. [S. 13 (1)(b)]

Shree Aath Paragana Gurjar Prajapati Samaj Trust v. CIT (2025) 214 ITD 509 (Ahd) (Trib.)

S. 12AB: Procedure for fresh registration-Wrong selection of code while filing Form No 10A-Rejection of application was set aside and the matter was remanded to allow assessee an opportunity to file a fresh application in the correct section code under section 12A.[S.12A(1)(ac)(vi), Form 10A]

Divyavani Trust v. CIT(E) (2025) 214 ITD 471 (Hyd) (Trib.)

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.)