https://www.taxtmi.com/caselaws?id=235957 The court referred the questions regarding deemed registration under Section 12AA(2) and the correctness of a Division Bench judgment to a larger bench for authoritative pronouncement. The resolution of these questions would impact the assessee's eligibility for exemptions under Sections 11, 12, and 13 of the Income Tax Act, as well as its classification as an Artificial Juridical Person versus a Local Authority. en-us Mon, 05 Aug 2013 00:00:00 +0530 Fri, 09 Aug 2013 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235957 The court referred the questions regarding deemed registration under Section 12AA(2) and the correctness of a Division Bench judgment to a larger bench for authoritative pronouncement. The resolution of these questions would impact the assessee's eligibility for exemptions under Sections 11, 12, and 13 of the Income Tax Act, as well as its classification as an Artificial Juridical Person versus a Local Authority. Case-Laws Income Tax Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235957