Reopening of charitable trust's assessment based on 'mere change of opinion' is not valid : HC

Rental income of charitable organization should be computed under section 11 after reducing repairs and maintenance expenses; however, no standard deduction under section 24 is permitted: ITAT

Revision under section 263 cannot be invoked by PCIT when the AO's view allowing deduction under section 80G for CSR expenses is supported by various Tribunal decisions: ITAT

Educational loans and scholarships given to Indian students in India for overseas education is ‘application’ in India: ITAT

Registration and compliance under state law is mandatory: ITAT

Net profit and not gross receipts can be brought to tax if exemption under section 11 is not available: ITAT

Registration under section 12AA cannot be denied solely because the trust had not started its charitable activities: HC

Affiliation or recognition by regulatory authorities is not essential attribute of ‘education’ as defined in section 2(15): HC

Registration cannot be revoked if full registration was filed after 6-month period from provisional registration, due to change in law: ITAT

Exemption under section 11 cannot be disallowed when payment of salaries and rent is reasonable: ITAT

Expenditure towards CSR activities is an allowable deduction u/s 80G: ITAT

Markup on activity of advancement of general public utility and Pre-printed receipts with donor directions

Deemed income u/s 11(3) is also entitled to 15% basic accumulation under section 11(1)(a): HC

Expenses paid by a charitable trust for business support services to a sister concern at arm’s length, could not be disallowed under section 13: ITAT

Section 12AB(4)(ii) cannot be invoked for retrospective cancellation: ITAT

CIT(E) cannot invoke provisions of section 13 at the time of grant of registration under section 12AB: ITAT

The Tribunal has the power to condone the delay in filing application for final approval under clause (iii) of first proviso to section 80G(5): ITAT

CBDT circular not extending the time limit to file final application u/s 80G(5)(iii) of new provisionally registered trusts is violative of the Constitution of India: Madras HC

The timeline prescribed for extension of final registration application under first proviso to section 80G(5) is directory in nature and not mandatory: ITAT