Registration under section 12AA confers retrospective application of sections 11 and 12 to pending assessments if objects remain unchanged. Where registration under section 12AA is granted, the income exemption provisions shall apply to income for any preceding assessment year with pending assessment proceedings on the date of registration, provided the trust's objects and activities for those years remain the same; no action under section 147 shall be taken for such preceding years solely for non-registration, but these protections do not apply where registration was refused or cancelled.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration under section 12AA confers retrospective application of sections 11 and 12 to pending assessments if objects remain unchanged.
Where registration under section 12AA is granted, the income exemption provisions shall apply to income for any preceding assessment year with pending assessment proceedings on the date of registration, provided the trust's objects and activities for those years remain the same; no action under section 147 shall be taken for such preceding years solely for non-registration, but these protections do not apply where registration was refused or cancelled.
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