https://www.taxtmi.com/caselaws?id=348276 The High Court ruled in favor of the Income Tax Department, determining that the effective date of registration for the society under section 12AA of the Income Tax Act, 1961 should be 2004, aligning with the date specified in the grant of registration. The Court emphasized that benefits under sections 11 and 12 of the Act accrue from the date of the registration order, regardless of the original application date in 2000. As a result, the Income Tax Department's appeal was allowed, and any prior registration certificates were rectified to reflect the 2004 effective date. en-us Sat, 19 Aug 2017 00:00:00 +0530 Tue, 19 Sep 2017 10:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348276 The High Court ruled in favor of the Income Tax Department, determining that the effective date of registration for the society under section 12AA of the Income Tax Act, 1961 should be 2004, aligning with the date specified in the grant of registration. The Court emphasized that benefits under sections 11 and 12 of the Act accrue from the date of the registration order, regardless of the original application date in 2000. As a result, the Income Tax Department's appeal was allowed, and any prior registration certificates were rectified to reflect the 2004 effective date. Case-Laws Income Tax Sat, 19 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348276