S. 13 : Denial of exemption-Trust or institution-Investment restrictions-Luxury cars – Trustess did not use the cars-AO did not bring anything on record to rebut the claim of the assessee that the car was used for the principal and staff of the school – Disallowance made by AO to be deleted.[S. 2(15), 11]

S. 12AB: Procedure for fresh registration-Company registered under Companies Act – Objects are not profit motive – Denial of exemption is not justified. [S. 12A, Companies Act, 2013, S. 8(1)]

S. 12AA : Procedure for registration –Trust or institution-Order withdrawing registration was set aside by Tribunal-Exemption under section 11 or 12 cannot be denied .[S.11, 12, 254(1)]

S. 12AA : Procedure for registration –Trust or institution-Non-profit organization established with objective of promoting social and economic development with women’s full participation-Any trust that had been created for purpose of managing statutory obligations of employees of parent trust would certainly fall within ambit of advancement of general public – Directed to grant registration. [S. 2(15), Companies Act,1956,S.25,Payment of Gratuity Act,1972

S. 12AA : Procedure for registration –Trust or institution-Christian community-object of the trust mentioned that charity would be done without prejudice to any caste and creed-Rejection of application for registration on the ground that it operated only for Christian community is held to be not valid. [S. 2(15), 12A,13(1)(b)]

S. 12AA : Procedure for registration –Trust or institution-Specific community-Amerili Modh Vanik-Denial of registration is justified.[S.2(15), 11, 13(1)(b)]

S. 12AA : Procedure for registration –Trust or institution-Denial of registration without considering the information and evidence are brought on record-Matter was remanded back to PCIT to adjudicate application for registration afresh.[S. 11, 12A]

S. 12AA : Procedure for registration –Trust or institution-Principe of natural justice-Order was passed without giving an opportunity of hearing – Matter remanded.[S.80G]

S. 12AA: Procedure for registration –Trust or institution-Application filed but not disposed of-No evidence showing application pending before CIT (E)-One sided correspondence not proof.

S. 11 : Property held for charitable purposes-Business Loss-Embezzlement of funds-Loss to be treated as revenue loss CBDT Circular No. 35d (X1, Vii-20) [F. No. 10148/65-It (Al)-Amount recovered disclosed as income in consolidated income and expenditure account-Adjoining land purchased for purpose of extending college building-Form 10 filed not specifically mentioning object for which funds accumulated-Not reason to deny benefit. [S.11(2), 12AA,Form No 10,Form No 26AS]