S. 12A: Registration-Trust or institution-Registration of trust-Donation given with specific direction form part of corpus-Absence of registration-Taxable as income. [S. 11(1)(a), 12]

S. 11 : Property held for charitable purposes-Foreign travel expenditure for trustee-Advancing interest bearing loan to trustee-Denial of exemption is justified. [S. 13(1)(c)], 13(2)]

S. 11 : Property held for charitable purposes-Exemption hospital building leased out to private party-Land & Building constructed leased out to private party for upfront consideration and annual concession fee-Not entitled to exemption. [S. 12A]

S. 11 : Property held for charitable purposes-Accumulation of income-Form 10 filed before time prescribed for filing return-Entitled to exemption. [S. 11(2), 143(1), 154, R.17]

S. 11 : Property held for charitable purposes-Accumulation of income-Return filed showing name of Audit firm and date of audit of accounts and report furnished with return-Not justified in denying exemption. [S. 12A(1)(b), Form no 10B]

S. 11 : Property held for charitable purposes-Charitable activities-Providing free note books, running blood donation camps, conducting free coaching classes for poor students for appearing in competitive exams, providing free education, hostel rooms-Entitle to registration. [S. 12, 13, 80G]

S. 11 : Property held for charitable purposes-Depreciation-Assets cost allowed as application of income-Amended provision of Section 11(6) prospective in nature-Applicable for AY. 2015-16 and subsequent years. [S. 11(6)]

S. 11 : Property held for charitable purposes-Exemption of income from property-Sub-section (7) inserted in section 11 vide Finance (No.2) Act, 2014, providing that benefits of exemption provided in section 10 shall not be available to any Trust/Institution registered and claiming benefit of section 11 was brought with effect from 1-4-2015, therefore, is only applicable to assessment year 2015-16 and onwards. [S. 10(34), 11(7)]

S. 11 : Property held for charitable purposes-Corporate Social Responsibility-Amount actually spent during financial year and balance utilised in next financial year-Entitle to benefit in respect of amount utilised-Matter remanded. [S. 11(2)]

S. 11 : Property held for charitable purposes-Deemed university under University Grants Commission-Consultation fees received-Matter remanded. [S. 2(15), 12A, 80G]