https://www.taxtmi.com/forum/issue?id=108361 Trust applied for and subsequently received registration made effective from an earlier date; exemption for corpus donations under section 11(1)(d) was claimed for the assessment year but denied because registration was not received by the return filing date. The legal issue is whether section 12A(1)(aa) or the first proviso to section 12A(2) permits exemption for that assessment year where registration is effective from an earlier date or where assessment proceedings were pending on the registration date when the return had been filed on the last day of the year. en-us Fri, 03 Apr 2015 11:30:10 +0530 Thu, 23 Jan 2025 15:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108361 Trust applied for and subsequently received registration made effective from an earlier date; exemption for corpus donations under section 11(1)(d) was claimed for the assessment year but denied because registration was not received by the return filing date. The legal issue is whether section 12A(1)(aa) or the first proviso to section 12A(2) permits exemption for that assessment year where registration is effective from an earlier date or where assessment proceedings were pending on the registration date when the return had been filed on the last day of the year. Discussion-Forum Income Tax Fri, 03 Apr 2015 11:30:10 +0530 https://www.taxtmi.com/forum/issue?id=108361