The ITAT dismissed the appeal and upheld denial of exemption...

The ITAT dismissed the appeal and upheld denial of exemption under s.11 and s.12, concluding the assessee lacked valid registration under s.12A/12AA/12AB for the relevant assessment years; consequently statutory filing obligations (including Form 9A/10/10B/10BB) and the benefits of s.11(1)(d) could not be availed. The Tribunal held that subsequent grant of registration does not retroactively confer entitlement to exemptions for prior years. Although the assessee's activities fell within the ambit of "advancement of any other object of general public utility," absence of pre-existing registration precluded applicability of s.11/s.12, and all grounds of appeal were dismissed.