https://www.taxtmi.com/caselaws?id=176091 The High Court admitted appeals to determine if the Association is entitled to benefits under sec.11 and sec.12 despite a previous order. The Tribunal's decision, emphasizing the importance of registration under sec.12A for claiming exemption u/s 11, was upheld. The Assessing Officer cannot reject exemption based on the association's objects post-registration. Precedents supported the significance of registration under sec.12A. The Court affirmed the Association's entitlement to benefits under sec.11 and sec.12, dismissing the appeals based on consistent legal principles. en-us Tue, 14 Dec 2010 00:00:00 +0530 Fri, 11 Dec 2015 18:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176091 The High Court admitted appeals to determine if the Association is entitled to benefits under sec.11 and sec.12 despite a previous order. The Tribunal's decision, emphasizing the importance of registration under sec.12A for claiming exemption u/s 11, was upheld. The Assessing Officer cannot reject exemption based on the association's objects post-registration. Precedents supported the significance of registration under sec.12A. The Court affirmed the Association's entitlement to benefits under sec.11 and sec.12, dismissing the appeals based on consistent legal principles. Case-Laws Income Tax Tue, 14 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176091