S. 12AB : Procedure for fresh registration- Mis-match in name vis-a vis name shown in PAN, Form 10AB-Matter restored back to reconsider registration a fresh. [R. 17A, Form No 10AB]

S. 12AA : Procedure for registration-Trust or institution-Failure to furnish self attested copy of registered bye-laws-Matter remanded. [S. 2(15), R. 17A(1)]

S. 11 : Property held for charitable purposes-Audit report-Not e.filed along with return-Filed in the course of assessment proceedings-Denial of exemption is not justified. [S. 12 12A, Form No 10B]

S. 11 : Property held for charitable purposes-Filed return after time allowed under section 139(4A) but before last day of filing of belated return under section 139(5)-Return should be treated as due compliance with clause (ba) in sub-section (1) of section 12A-Entitle for exemption. [S. 12A(1) (ba), 139(1), 139(4A), 139(5)]

S. 11 : Property held for charitable purposes-Delay in filing Form 10B-Accumulation of income-Audit report is filed in the course of assessment proceedings-Exemption cannot be denied merely on account of delay in furnishing audit report-It is permissible for assessee to produce audit report at a later stage, either before Assessing Officer or appellate authority-Lack of declaration in Form No. 10 regarding specific purpose for which funds were being accumulated by assessee-trust, would not be fatal to exemption claimed under section 11(2). [S. 11(2), 12A, 44AB, Form No 10, 10B]

S. 11 : Property held for charitable purposes-Hospital along with a Pharmacy store within its premises-Maintained separate books of account-Running of pharmacy store was ancillary to dominant object of assessee to run a hospital-Denial of exemption is not valid. [S.11(4A)]

S. 10A : Free trade zone-Exemption should be computed by excluding telecommunication charges both from export turnover and total turnover-Interest income earned on temporary parking of surplus funds with banks would be entitled to 100 per cent exemption under section 10A-Loss incurred in one eligible unit not required to be set off against profits of other eligible units for purpose of computing exemption under section 10A in respect of profit earning units.

S. 10(23C) : Educational institution-Sub-lease of leasehold nauzul land to builder-Sub-leasing is permissible-Order of CIT(E) withdrawal of registration is set aside. [S. 10(23(C)(vi)]

S. 10(23C) : Educational institution-Survey-Statement of trustee-No evidence to demonstrate that assessee spent income on any object other than for which it was established and thus, assessee did not commit any specified violation-Order, cancelling registration is set aside. [S. 10(23C)(vi), 131, 132(4), 133A(3)]

S. 10(23C) : Educational institution-Multiple objectives along with educational object-Could not be said to be existing solely for educational purpose-Exemption is not allowed. [S. 10(23C)(vi)]