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-Education-School-Registration cannot be denied merely because assessee was earning certain profit, specifically, when same was utilised towards objects of trust. [S. 2(15), 11]

Lord Shiva Educational Welfare Society v. CIT(E) (2021) 92 ITR 419 / 208 DTR 250 / (2022) 194 ITD 159 / 216 TTJ 80 (Amritsar)(Trib.)

S. 12A : Registration-Trust or institution-Cancellation of registration-CIT(E) had dropped the proceedings initiated for cancellation of registration-AO has no authority or right to treat the registration is not valid. [S. 11]

Daivadnya Samjonnati Parishad Mahajanwadi Mandal v. ITO(E) (2022) 194 ITD 152 (Mum.)(Trib.)

S. 11 : Property held for charitable purposes-letting out kalyana mandapa-Commercial activity-Denial of exemption is justified. [S. 2(15) 12A]

Kuchalambal Charities v. ITO (2022) 194 ITD 662 (Bang.)(Trib.)

S. 11 : Property held for charitable purposes-Objective of generating and propagating innovative ideas on housing,-Construction activity carried on during the year-Denial of exemption is justified. [S. 12AA]

Zilla Nirmiti Kendra. V. ACIT (2022) 194 ITD 514 (Bang.) (Trib.)

S. 11 : Property held for charitable purposes-Activities of providing swimming pool facilities for aquatic events and training and facilities for other sports and squash, billiards and table tennis etc., were activities of carrying out object of general public utility-Entitle to exemption. [S. 2(15)]

Navi Mumbai Sports Association v. ADIT (2022) 194 ITD 499 (Mum.)(Trib.)

S. 11 : Property held for charitable purposes-Application of income-Trust is allowed to carry forward deficits of earlier years and set it off against surplus of subsequent years-Accumulation of income-Amendment is applicable from 1-4-2022 and will, accordingly, apply in relation to assessment year 2022-23 and subsequent assessment years. [S. 10(23C)]

DCIT(E) v. UTI Institute of Capital Markets (2022) 194 ITD 149 (Mum.)(Trib.)

S. 10 (23C) : Educational institution-Deficiency in completeness of information sought-Matter remanded. [S. 10(23C)(vi)]

Indira Memorial Public School v. CIT (2022) 194 ITD 658 (Chd.) (Trib.)

S. 10(13A) : House rent allowance-Loan to spouse-Purchase of house property in the name of wife-House rent paid to wife-Denial of exemption is not valid. [S. 64]

Abhay Kumar Mittal v. DCIT (2022) 194 ITD 224/ 217 TTJ 252/ 213 DTR 61 (Delhi)(Trib.)

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Granting access to its data base and user of data base-Not to be considered as royalty-Not liable to deduct tax at source-DTAA-India-USA. [Art. 12]

OVID Technologies Inc. v. DCIT IT (2022) 194 ITD 768 (Delhi) (Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Management support services to its Indian subsidiary-Master consultant sharing agreement to supply manpower-Miscellaneous services to third parties in India-Not taxable as FIS-DTAA-India-USA. [S. 9(1)(vi), Art. 12]

Everest Global Inc. v. DIT (IT) (2022) 194 ITD 729 (Delhi)(Trib.)