S. 14A : Disallowance of expenditure-Exempt income-Interest-Surplus fund-Order of CIT(A) deleting the disallowance is affirmed. [R.8D]

S. 12AB: Procedure for fresh registration-Construction and maintenance of crematorium for monks and Saints-Various activities without any discrimination based on caste, colour, or creed-Entitle to registration. [S. 2(15), 11]

S. 12AB: Procedure for fresh registration-Objects were confined to a particular community-Rejection of application is not valid-Section 13(1)(b) is not relevant at stage of registration under section 12AB but rather comes into play at time of assessment when determining exemption under section 11-Rejection application is set aside.[S. 11, 13(1)(b)]

S. 12AB: Procedure for fresh registration-Principle of natural justice-Cancellation of Registration–Time granted only 10 days to cure defects-Rejection of application is set aside. [12A(1)(ac)(vi), R.17A]

S. 12AA : Procedure for registration-Trust or institution-Failure to establish activities in consonance to object-Natural justice-Matter remanded to the CIT(E) to pass a de novo order in accordance with law after providing reasonable opportunity. [S. 2(15)]

S. 12A : Registration-Trust or institution-Grant of registration under section cannot be denied by invoking provisions of section 13(1)(b).[S. 12A(1)(ac)(iii), 13(1)(b), Form No.10AB]

S. 12A : Registration-Trust or institution-Denial of exemption-Trust or institution-Investment restrictions-Trust was established much prior to commencement of Income-tax Act, 1961-EEmbargo of section 13(1)(b) is not applicable-Denial of registration is not valid. [S. 12AB, 13(1)(b)]

S. 11 : Property held for charitable purposes-Accumulation of income-Accumulated certain amount for purpose of building funds-Re development work-Delay in redevelopment-NOC from Airport Authority-Application filed under section 11(3A) was pending consideration before Assessing Officer-Section 11(3)(c) is not applicable-Period of accumulation was ending on 31-3-2018 vide resolution dated 29-3-2018 and in order to rectify said mistake revised Form 10 was filed by assessee stating period of accumulation to be till 31-3-2023-Claim was under section 11(2) and not under section 11(1)(a), revised Form 10 should be considered for determining accumulated funds available with assessee under section 11(2). [S.11(2), 11(3A), 11(5), 12A, 13(3)(c), Form No 10]

S. 11 : Property held for charitable purposes-Non-profit organization-Established for welfare of craftsmen-Exemption under section 11 to be decided in light of judgment of Supreme Court in case of Asstt. CIT (E) v. Ahmedabad Urban Development Authority(2022) 291 Taxman 11/ 449 ITR 1 (SC) [S. 2(15)]

S. 11 : Property held for charitable purposes-Accumulation of income-Failure to file Form 10-Assessing Officer is directed to reconsider issue after disposal of application filed by assessee for condonation of delay in filing Form 10. [S. 11(2), 11(5), Form No.10]