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. 12A : Registration –Trust or institution-Cancellation of provisional registration-Rejected application for final registration-Failure to address evidence already on record-Matter is restored for fresh consideration.[S.12A(1)(ac)(iii), 12A(1)(ac)(vi)]

Vardhman Charitable Trust. v. CIT (2025) 212 ITD 106 (Ahd) (Trib.)

S. 12A : Registration –Trust or institution-Provisional registration-Provision of section 12A(1)(ac)(iii) had been amended with effect from 1-10-2024-Registration under section 12A could be allowed on basis of provisional approval under section 10(23C)(vi)-Application is maintainable.[S.10(23C)(vi), 12A(1)(ac)(iii), Form No 10AC.]

Infinite Happiness Spiritual Foundation. v. CIT (2025) 212 ITD 158 (Ahd) (Trib.)

S. 12A : Registration-Trust or institution-Non-compliance of notices-Mistake of employee-Matter restored to CIT(E) for one final opportunity [S. 12AB, 80G]

Priyadarshini Gymkhana v. CIT (2025) 212 ITD 452 (Pune)(Trib.)

S. 12A : Registration –Trust or institution-Failure to respond show cause notice-Matter is restored to Commissioner (E) to grant one final opportunity to assessee to substantiate its case.[S. 12AB]

Datar Kulmandal. v. CIT (E) (2025) 212 ITD 85 (Pune) (Trib.)

S. 12A : Registration –Trust or institution-Commissioner (E) had summarily rejected application without discussing any of merits-Matter is remitted back to file of Commissioner (E) for consideration afresh. [S.12AB, 80G]

IIMCAA Care Fund. v. CIT (2025) 212 ITD 195 (Delhi) (Trib.)

S. 11 : Property held for charitable purposes-Not claimed as application of income-Depreciation cannot be disallowed-Matter remanded. [S.11(6), 32]

Indian Institute of Information Technology Society, Vadodara. v. DCIT (2025) 212 ITD 163 (Trib.)

S. 11 : Property held for charitable purposes-Claimed exemption under section 11 and section 10(23C)(iiiad)-Failure to file Form 10B-Matter is set aside to file of Assessing Officer with a direction to verify whether assessee is eligible for claim of exemption under section 10(23C)(iiiad) of the Act.[S. 10(23C)(iiiad)]

Muslim Education Society. v. ITO (2025) 212 ITD 124 (Pune) (Trib.)

S. 11 : Property held for charitable purposes-Public welfare and developmental activities-Charitable in nature-Entitle to exemption. [S. 2(15), 12]

Magadi Planning Authority. v. ITO (2025) 212 ITD 363 (Bang) (Trib.)

S. 11 : Property held for charitable purposes-Education-Donation to other educational trusts-Application of income-Allowed exemption.[S.12A]

DCIT (E) v. Indo Global Education Foundation. (2025) 212 ITD 341 (Chd) (Trib.)

S. 11 : Property held for charitable purposes-Objects of general public utility-Eye hospital-Commercial activities-85 per cent of its gross receipts were applied for charitable activities-Eligible for exemption.[S. 2(15) 12A, 12AA]

ACIT (E) v. Palampur Rotary Eye Foundation. (2025) 212 ITD 491 (Chd) (Trib.)