https://www.taxtmi.com/caselaws?id=235226 The High Court upheld the Tribunal's decision to restore the registration of the respondent-assessee under section 12A of the Income-tax Act, 1961. The Court emphasized the independence of proceedings under sections 10(23C)(vi) and 12A, stating that exemption under section 10(23C)(vi) can be claimed without section 12A registration if conditions under section 11 are not required. The cancellation of registration was deemed unjustified due to the lack of evidence of non-compliance with section 11 conditions and the history of exemption/deduction under section 11 for the respondent. en-us Mon, 29 Oct 2012 00:00:00 +0530 Tue, 16 Jul 2013 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235226 The High Court upheld the Tribunal's decision to restore the registration of the respondent-assessee under section 12A of the Income-tax Act, 1961. The Court emphasized the independence of proceedings under sections 10(23C)(vi) and 12A, stating that exemption under section 10(23C)(vi) can be claimed without section 12A registration if conditions under section 11 are not required. The cancellation of registration was deemed unjustified due to the lack of evidence of non-compliance with section 11 conditions and the history of exemption/deduction under section 11 for the respondent. Case-Laws Income Tax Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235226