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
Click here to download the pdf versions of the Digest of case laws

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.)

S. 12AB: Procedure for fresh registration-Non-profit organisation-Order of CIT(E) rejecting the application for renewal of registration was set aside and directed to grant the exemption. [S.11, 12]

Animal Warriors Conservation Society. v. CIT (E) (2025) 214 ITD 7 (Hyd) (Trib.)

S. 12A: Registration –Trust or institution-Change in management and lack of time-Rejection of application was restored to the file of CIT(E) for fresh adjudication.[S. 12A(1)(ac)(iii), 80G(5)]

Martand Khadoba Deosthan Trust. v. CIT (2025) 214 ITD 497 (Pune) (Trib.)

S. 12A: Registration –Trust or institution-Selected wrong clause in Form No. 10AB-Rejection of application was set aside-CIT(E) directed to consider rectified application under section 12A(1)(ac)(iii) of the Act. [S. 11,12A(1)(ac)(vi), 12AB]

Ananya Education and Charitable Trust. v. CIT (2025) 214 ITD 321 (Ahd) (Trib.) Sainath Education Charitable Trust. v. CIT (E) (2025) 214 ITD 465 (Ahd) (Trib.)

S. 11: Property held for charitable purposes-Delay in filing Form No 10 and 10B-Procedural lapse-Exemption cannot be denied. [Form No 10, 10B]

Gujarat Technological University v. Dy. CIT(2025) 214 ITD 475 (Ahd)(Trib)

S. 11: Property held for charitable purposes-Accumulation of income-Educational purpose-Board resolution-Providing scholarship-Form No 10B-Entitled to claim benefit of section 11(2).[S.11(2), Form No 10]

Imperial College India Foundation v. Income-tax Officer (E) (2025) 214 ITD 761 (Mum) (Trib.)

S. 11: Property held for charitable purposes-Accumulation of income-Amendment brought in by Finance Act, 2022, did not debar assessee from availing said time window in respect of existing accumulations and amendment had to be read prospectively in respect of fresh accumulations for the period pertaining to previous year starting from 1-4-2022 onwards. [S.11(3)(c)]

Meshri Mahajan Vanda. v. ITO (2025) 214 ITD 638 (Ahd) (Trib.)

S. 9(1)(ii): Income deemed to accrue or arise in India-Salaries-Non-resident-Employed with TCS Malaysia-Rendered his services in Malaysia-Taxable in Malaysia even though the same was received in India-DTAA-India-Malaysia [S.5(2) Art. 16]

Arumugam Rajasekar. v. ITO (2025) 214 ITD 234 (Chennai) (Trib.)