https://www.taxtmi.com/caselaws?id=194787 The High Court allowed the liberty to amend the appeals by attaching the complete copy of the Tribunal's order. The appeals were admitted based on substantial questions of law raised, including the nature of charges received by the appellant-Board. The Tribunal's observations highlighted the registration process under section 12AA and exemption under sections 11 and 12. The Tribunal's order was contingent on the appellant obtaining approval under section 10(23C). As the appellant obtained exemption under section 10(23C)(iv) with retrospective effect, the appeals were disposed of, directing the Assessing Officer to reconsider the case in light of the exemption granted under section 10(23C). en-us Mon, 25 Jul 2016 00:00:00 +0530 Wed, 27 Sep 2017 09:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194787 The High Court allowed the liberty to amend the appeals by attaching the complete copy of the Tribunal's order. The appeals were admitted based on substantial questions of law raised, including the nature of charges received by the appellant-Board. The Tribunal's observations highlighted the registration process under section 12AA and exemption under sections 11 and 12. The Tribunal's order was contingent on the appellant obtaining approval under section 10(23C). As the appellant obtained exemption under section 10(23C)(iv) with retrospective effect, the appeals were disposed of, directing the Assessing Officer to reconsider the case in light of the exemption granted under section 10(23C). Case-Laws Income Tax Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194787