https://www.taxtmi.com/caselaws?id=350632 The Tribunal allowed the assessee's appeal, directing the CIT(E) to grant registration under section 12AA from 01-04-2002 onwards. It remanded the assessments for the relevant years back to the Assessing Officer for reconsideration in light of the granted registration. The Tribunal emphasized that the applicability of Section 13(8) and the proviso to Section 2(15) should be considered during assessment proceedings under Section 143(3) of the IT Act. The appeals of the assessee and the revenue for statistical purposes were allowed. en-us Tue, 31 Oct 2017 00:00:00 +0530 Wed, 08 Nov 2017 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350632 The Tribunal allowed the assessee's appeal, directing the CIT(E) to grant registration under section 12AA from 01-04-2002 onwards. It remanded the assessments for the relevant years back to the Assessing Officer for reconsideration in light of the granted registration. The Tribunal emphasized that the applicability of Section 13(8) and the proviso to Section 2(15) should be considered during assessment proceedings under Section 143(3) of the IT Act. The appeals of the assessee and the revenue for statistical purposes were allowed. Case-Laws Income Tax Tue, 31 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350632