https://www.taxtmi.com/caselaws?id=352646 The Tribunal upheld the dismissal of the appeal by the Commissioner of Income Tax (Appeals) due to the appellant's lack of registration under section 12AA, essential for tax exemption under sections 11 to 13 of the Income Tax Act. Despite favorable decisions by lower authorities, the absence of the registration certificate led to the rejection of the appeal. The Tribunal emphasized the mandatory requirement of registration for availing tax exemptions and highlighted the importance of compliance with legal procedures and precedents in tax matters. en-us Mon, 04 Dec 2017 00:00:00 +0530 Tue, 19 Dec 2017 08:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352646 The Tribunal upheld the dismissal of the appeal by the Commissioner of Income Tax (Appeals) due to the appellant's lack of registration under section 12AA, essential for tax exemption under sections 11 to 13 of the Income Tax Act. Despite favorable decisions by lower authorities, the absence of the registration certificate led to the rejection of the appeal. The Tribunal emphasized the mandatory requirement of registration for availing tax exemptions and highlighted the importance of compliance with legal procedures and precedents in tax matters. Case-Laws Income Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352646