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-Failure to file details and clarification-Matter is remanded with a direction to decide issue afresh after providing reasonable opportunity of hearing to assesse as regards the registration and also claim under section 8OG. [S. 12AB, 80G(5)]

Avileen Education Foundation v. CIT (2025) 211 ITD 56 (Pune) (Trib.)

S. 12A : Registration-Trust or institution-Application for renewal of registration-Natural justice-Rejected on ground of non-compliance of notices without considering the responses within due date mentioned in notice-Matter is remanded back to Commissioner (E) for fresh adjudication. [S. 12A(1)(ac)(iii), 80G(5)(iii)]

Apna Charitable Trust. v. CIT (E) (2025) 211 ITD 445 (Ahd) (Trib.)

S. 12A : Registration-Trust or institution-Pendency of proceedings before CIT(A)-Considered as assessment proceedings pending before Assessing Officer for purpose of extending benefit of sections 11 and 12-Directed to grant exemption. [S. 2(15) 11, 12, 12AA (2)]

Magadi Planning Authority. v. ITO (2025) 211 ITD 552 (Bang) (Trib.)

S. 12A : Registration-Trust or institution-Natural justice-Activities of the Trust-Directed to pass an order after giving an opportunity of hearing to the assessee. [S.80G]

Aress Foundation. v. CIT (E) (2025) 211 ITD 732 (Pune)(Trib.)

S. 11 : Property held for charitable purposes-Accumulation of Income-Rehabilitation and medical care of poor and weaker section-Order of CIT(A) allowing the exemption is affirmed-Administrative and establishment expenses incurred by assessee, a charitable institution, were part of application of income for charitable activities. [S.11(2), Form 10]

ACIT v. Bandhan Konnagar. (2025) 211 ITD 743 (Kol) (Trib.)

S. 11 : Property held for charitable purposes-Town planning authority created under Karnataka Town and Country Planning Act, 1961-Public welfare and developmental activities-Town planning, water conservation and lake rejuvenation for town and its adjacent areas-Activities were charitable in nature-Entitled to exemption.[S. 2(15), 12, Karnataka Town and Country Planning Act, 1961]

Magadi Planning Authority. v. ITO (2025) 211 ITD 552 (Bang) (Trib.)

S. 11 : Property held for charitable purposes-Failure to get accounts audited and audit report-Not entitle to exemption. [S. 12, 12A(1)(b)]

Vidya Kunj School. v. ITO (2025) 211 ITD 11(SMC) (Raipur) (Trib.)

S. 11 : Property held for charitable purposes-Form No 10-Audit report filed belatedly-Procedural requirement-Entitle to exemption. [Form No 10.]

ACIT v. Karnataka Institute of Diabetology. (2025) 211 ITD 210 (Bang) (Trib.)

S. 11 : Property held for charitable purposes-Imparting first aid training to students, schools, companies and institutions etc-Advancement of any other object of public utility-Charitable activity-Matter remanded to the AO. [S. 2(15), 12]

ITO v. St. John Ambulance Association. (2025) 211 ITD 542 (Delhi) (Trib.)

S. 11 : Property held for charitable purposes-Non-filing of Form 10B-Directory-Exemption cannot be denied. [S. 143(1), Form No 10B]

Puran Chand Arora Charitable Trust. v. ITO Exemption (2025) 211 ITD 678 (Delhi) (Trib.)