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. 22: Income from house property-Rent reimbursed to purchasers-Not assessable in the hands of assessee.[S. 23]

ACIT v. Delhi Buildwell (P.) Ltd. (2025) 213 ITD 291 (Delhi) (Trib.)

S.14A: Disallowance of expenditure-Exempt income-Disallowance cannot exceed the exempt income.[R.8D]

Parasmal Ravindra Kumar. v. ITO (2025) 213 ITD 276 (Chennai) (Trib.)

S. 12AB: Procedure for fresh registration-Violation of the principle of natural justice-Rejection of application without giving specific reasons-Order of CIT(E) was set aside, and the matter was remanded to adjudicate the application afresh. [S. 12A]

Medeng Unicus Society. v. ITO (E) (2025) 213 ITD 699 (Visakha) (Trib.)

S. 12AB: Procedure for fresh registration-Denial of registration-Application was filed beyond the date specified in law-Rejection of application was affirmed.[S. 11]

Aareev Foundation. v. CIT (E) (2025) 213 ITD 661 (Ahd) (Trib.)

S. 12AB: Procedure for fresh registration-Promote skill development-Charging 10 per cent management fee-Eligible for registration and exemption under section 80G of the Act.[S.80G]

NSDC Skill Impact Trust. v. CIT(E) (2025) 213 ITD 629 (Delhi) (Trib.)

S. 12AB: Procedure for fresh registration-Cancellation of registration-Failure to comply with notices and to file supporting documents-Rejection of application by CIT(E) was set aside and directed to decide the application as per law.[S.11, 12]

Ladhabapa Charitable and Welf Trust v. CIT (E) (2025) 213 ITD 601 (Rajkot)(Trib.)

S. 12AB: Procedure for fresh registration-Cancellation of provisional registration-Failure to give reasonable opportunity-Order of rejection was set aside-Matter remanded to the CIT E) to decide the issue afresh by providing one more opportunity of being heard to assessee.[S.11, 12, 12A(1)(ac)(iii)]

Gaushala Sewa Samiti v. CIT(E) (2025) 213 ITD 650 (Jaipur)(Trib)

S. 12AB: Procedure for fresh registration-Genuineness of activities-Rejection application was set aside to CIT E). [S.11, 12]

Indian Women impact. v. CIT (2025) 213 ITD 519 (Agra)(Trib.)

S. 12AB: Procedure for fresh registration-Formed to serve the community of serving and retired military personnel and their families-Entitled to registration and approval under section 80G of the Act. [S. 11, 12, 80G]

Fighting first Trust. v. CIT (2025) 213 ITD 458 (Hyd) (Trib.)

S. 12AB: Procedure for fresh registration-Commencement of activities-Invested in fixed deposits-Entitled to registration and also approval under section 80G(5) of the Act. [S.80G (5), Form No 10.]

Dhwani Shristi Foundation. v. CIT (E) (2025) 213 ITD 334 (Bang) (Trib)