IMPORTANT INCOME TAX CASE LAWS 29.05.2025

Here’s the requested case law analysis in a table format:

Section	Case Law Title	Brief Summary	Citation	Relevant Act
12A(1)(ac)(vi)(B), 12A(1)(ac)(iii)	Zarina Foundation v. Commissioner of Income-tax (Exemption)	Cancellation of registration set aside and remanded for fresh adjudication as no show-cause notice was issued highlighting discrepancy in application clause.	Click Here	Income-tax Act, 1961
12AB(4)(e)	Mukund Bhavan Trust v. Commissioner of Income-tax (Exemption)	Cancellation of registration not justified when trust was created prior to 1961 Act and no change in objects/activities since registration.	Click Here	Income-tax Act, 1961
12AB(1)(ac)(i), 12AB(4)(f)	Mukund Bhavan Trust v. Commissioner of Income-tax (Exemption)	Cancellation of registration not justified for non-registration with charity commissioner under BPT Act if no order/decree of non-compliance.	Click Here	Income-tax Act, 1961
13(1)(c), 11	Deputy Commissioner of Income-tax (Exemption) v. Pardada Pardadi Educational Society	Exemption under section 11 not denied for remuneration paid to CEO of trust; salary was reasonable and no material to prove it was excessive.	Click Here	Income-tax Act, 1961
37(1), 36(1)(vii)	Adarsh Developers v. Deputy Commissioner of Income-tax	Write-off of advances to wholly owned subsidiary due to continued losses and erosion of net worth allowed as business loss (section 37(1)) or bad debt (section 36(1)(vii)).	Click Here	Income-tax Act, 1961
80G(5)	Gandhinagar Ayyapa Pooja Samiti v. Commissioner of Income-tax (Exemption)	Rejection of final approval under section 80G(5) set aside; provisional approval granted, Commissioner should have considered application under correct provisions.	Click Here	Income-tax Act, 1961
143(1)(a)	Assistant Commissioner of Income-tax v. Mahesh Mohanbhai Patel (HUF)	CPC’s Section 143(1) adjustment for contingent liability is erroneous if not debited to P&L	Click Here	Income-tax Act, 1961
237	Karnataka Golf Association v. Deputy Commissioner of Income-tax (Exemption)	Assessee entitled to refund of entire amount in excess of 20% of demand, along with interest, when demand was recovered by adjusting refund amounts.	Click Here	Income-tax Act, 1961