S. 13 : Denial of exemption-Trust or institution-Investment restrictions-Concession in rent on property let out to its trustees-No change on facts-Denial of exemption is not justified.[S.11, 12 , 13(2)(b), 13(3)]

S. 12AB : Procedure for fresh registration-Providing medical facilities to poor. CIT(E) is to directed to grant registration to assessee-trust under section 12AB. [S.12A]

S. 12AA : Procedure for registration-Trust or institution-Denied registration without considering objects and genuineness of activities-Matter remanded to CIT(E) pass de novo order. [S. 253(2)]

S. 11 : Property held for charitable purposes-Religious trust-Purchase gold and silver for preparation of ornaments for idols of God in temple-No violation of provision-Denial of exemption is not valid. [S.11(5)(b), 12A]

S. 11 : Property held for charitable purposes-Registration is granted-Eligible for benefit of section 11 and 12 [S. 12, 12A, 12AA, 148]

S. 11 : Property held for charitable purposes-No registration-Only net income can be taxed and not gross receipts.[S.12A , 12AA, 143(1)]

S. 11 : Property held for charitable purposes-Advancement and promotion of science and technology-Not in nature of imparting education-Nature of general public utility-Matter restored to Assessing Officer to determine whether these general public utility activities were commercial in nature-Delay of 178 days condoned.[S. 2(15) 253 , 254(1)]

S. 11 : Property held for charitable purposes-Exemption declined-The Assessing Officer is obligated to have considered its claim for deduction of expenses raised in income and expenditure account while deducing its taxable income.[S. 12, Form No.10A , 10B]

S. 11 : Property held for charitable purposes-Form No 10B was not uploaded along with return-Procedural defects-Procedural defect which was rectifiable, issue was to be restored to Assessing Officer to adjudicate afresh. [S. 11, 12A, Rul3. 17B , Form No 10B]

S. 11 : Property held for charitable purposes-Development agreement-Advance received-Transaction of sale is concluded after grant of approval by Charity Commissioner vide order dated 31-3-2021-No addition can be made for the relevant assessment year-Notional interest-No real interest was accrued or received nor same was recorded by assessee in its books of account, addition made on account of notional interest by Assessing Officer is deleted [S.12A, 13(1)(c) ,13(2(a), 22 , Bombay Public Trust Act, 1950 , S.36]