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. 11 : Property held for charitable purposes-Public welfare and developmental activities-Charitable in nature-Entitle to exemption. [S. 2(15), 12]

Magadi Planning Authority. v. ITO (2025) 212 ITD 363 (Bang) (Trib.)

S. 11 : Property held for charitable purposes-Education-Donation to other educational trusts-Application of income-Allowed exemption.[S.12A]

DCIT (E) v. Indo Global Education Foundation. (2025) 212 ITD 341 (Chd) (Trib.)

S. 11 : Property held for charitable purposes-Objects of general public utility-Eye hospital-Commercial activities-85 per cent of its gross receipts were applied for charitable activities-Eligible for exemption.[S. 2(15) 12A, 12AA]

ACIT (E) v. Palampur Rotary Eye Foundation. (2025) 212 ITD 491 (Chd) (Trib.)

S. 11 : Property held for charitable purposes –Accumulation-Deduction was not allowed-Benefit of section 12A in previous and subsequent years, claim of assessee was allowable-Delay of 1672 days in filing appeal before CIT(A) was condoned. [S.11(1)(a),11(5), 12A,143(1)(a), 254(1), R. 17]

Seth RB Moondhra Memorial Charitable Trust. v. CIT (2025) 212 ITD 567 (Jaipur) (Trib.)

S. 11 : Property held for charitable purposes-Accumulation of income-Object of trust-Exemption allowed [S. 11(2), Form 10]

ITO v. Yogakshema Trust (2025) 212 ITD 408 (Cochin)(Trib.)

S. 10 (23C): Educational institution-Provisional registration-Rejection of final registration on technical mistake was set aside-Commissioner (E) was to be directed to grant approval as if it was an old Institute, which came into existence prior to 1-4-2021 and was entitled to get approval under clause (iii) of first proviso to clause (23C) of section 10. [S.10(23C) (iii)]

Indian Institute of Management. v. CIT (E) (2025) 212 ITD 485 (Chd.) (Trib.)

S. 10 (23C): Educational institution-Two educational institutions-Each educational institution had earned gross receipts of less than Rs. 1 crore from each school-Income is exempted from tax as per provisions of section 10(23C)(iiiad) of the Act.[S. 10(23C)(iiiad)]

ICF Silver Jubilee Nursery & Primary School. v. DCIT (2025) 212 ITD 72 (Chennai) (Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-IT support services, maintenance services, etc. to Indian sister concern-Services did not make available technical knowledge, experience, skills, etc.-Not taxable in India-DTAA-India–USA. [S. 9(1)(viib), Art. 12(4)]

Visteon Corporation v. ACIT (2025) 212 ITD 423 (Chennai)(Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Fabrication charges-From its Indian AE for manufacturing glass-Not fees for technical services-DTAA-India-Singapore [Art. 12(4)]

Owens Corning (Singapore) (P.) Ltd. v. DCIT (IT) (2025) 212 ITD 110 (Mum) (Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Singapore based company-Business of providing/sub-licensing software and earned revenue from maintenance services and training services provided to its Indian customers-Income of assessee from rendering said services would not fall within ambit of FTS and was not taxable in India-DTAA-India-Singapore. [S. 9(1)(vi), Art. 12]

DCIT (IT) v. Murex Southeast Asia (P.) Ltd. (2025) 212 ITD 592 (Mum) (Trib.)