https://www.taxtmi.com/caselaws?id=350486 The Tribunal allowed the appeals of the assessee, holding that the educational institution was entitled to registration under Section 12A of the Income Tax Act. The Tribunal applied the proviso inserted by the Finance Act, 2014, retrospectively, granting the benefits of Sections 11 and 12 for pending assessments of AY 2010-11 and 2011-12 to the assessee. The delay in registration was deemed reasonable, and the assessee was required to comply with the conditions of the respective sections. en-us Fri, 30 Jun 2017 00:00:00 +0530 Mon, 06 Nov 2017 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350486 The Tribunal allowed the appeals of the assessee, holding that the educational institution was entitled to registration under Section 12A of the Income Tax Act. The Tribunal applied the proviso inserted by the Finance Act, 2014, retrospectively, granting the benefits of Sections 11 and 12 for pending assessments of AY 2010-11 and 2011-12 to the assessee. The delay in registration was deemed reasonable, and the assessee was required to comply with the conditions of the respective sections. Case-Laws Income Tax Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350486