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. 12AA : Procedure for registration-Trust or institution-No specific finding by the PCIT-Matter is remanded to the file of the PCIT to examine the issue a fresh in accordance with law. [S. (2(15), 11]

ICG-IISU Alumnae Association-Bandhan v. CIT(E)(2022) 215 TTJ 1 (UO) (Jaipur) (Trib)

S. 12AA : Procedure for registration-Trust or institution-Conserve and enhance the natural environment and bio diversity-Not carried on activity-No restrictions to carry on activities abroad-Denial of registration is not valid. [S.2(15), 11(1)(a) 13(1)(c)]

Environmental & Social Research Organisation v. CIT (E) (2022) 209 DTR 41 / 216 TTJ 221 (Chennai)(Trib)

S. 12AA : Procedure for registration-Trust or institution-Granted registration for subsequent years-Registration is required to be granted for earlier years for which assessment years are pending-Matter remanded to examine the claim under section 11. [S. 11, 12A(2), 143(3)]

Santhan Shree Eknath Maharaj Viswastha Mandal v. ITO(E) (2022) 212 DTR 1 (SMC) (Pune) (Trib)

S. 12AA : Procedure for registration-Trust or institution-Assessee claiming exemption after filing application of registration-Jurisdiction vesting on CIT (E) and not with CIT-Year of application to be considered to deemed registration-Entitled to exemption. [CBDT Notification No. 52 of 2014, dated 22-10-2014]. [S. 11, 12A]

Dera Baba Bhai Gurdas Ji Udasin Trust (Regd) v.ITO (2022)98 ITR 180 (Amritsar) (Trib)

S. 12A : Registration-Trust or institution-Charitable purpose-Memorandum of Association providing that upon winding up or dissolution assets or property shall be distributed amongst members-Not entitle to registration.

Atmanusandhan Kendra Kalyanpuri v. CIT(E) (2022) 96 ITR 50 (SN) (Varanasi) (Trib)

S. 12A : Registration-Trust or institution-No activities were carried out-Commissioner (E) directed to grant registration from date of first application. [R. 17A]

Sant Baba Aasudaram Sewa Samiti v. CIT (E) (2022) 99 ITR 531 (Lucknow) (Trib)

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]

Veeravel Trust v. ITO (2022) 98 ITR 311 (Chennai) (Trib)

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)]

Nabadigant Education Trust v. ITO (2022) 217 DTR 81 (Cuttack)(Trib)

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]

Punjab Institute of Medical Sciences v. CIT(E) (2022) 217 TTJ 610 / 216 DTR 1 (Chd)(Trib)

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]

Sanskruti Vistarak Sangh v. Dy. CIT (2022) 95 ITR 29 (SN) (Mum) (Trib)