https://www.taxtmi.com/acts?id=18635 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. en-us Fri, 11 Jul 2014 15:34:25 +0530 Fri, 11 Jul 2014 15:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18635 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. Act-Rules Bills Fri, 11 Jul 2014 15:34:25 +0530 https://www.taxtmi.com/acts?id=18635