https://www.taxtmi.com/caselaws?id=353398 The Tribunal allowed the appeal, directing the CIT(E) to grant registration under section 12AA to the assessee-association. The Tribunal emphasized that issues concerning section 13(1)(c) violations and the classification of receipts from BCCI should be addressed during the assessment stage, not at the registration phase. Additionally, the Tribunal restored the assessment matter to the Assessing Officer to reassess the exemption under section 11 in light of the granted registration. en-us Tue, 26 Dec 2017 00:00:00 +0530 Mon, 12 Feb 2018 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353398 The Tribunal allowed the appeal, directing the CIT(E) to grant registration under section 12AA to the assessee-association. The Tribunal emphasized that issues concerning section 13(1)(c) violations and the classification of receipts from BCCI should be addressed during the assessment stage, not at the registration phase. Additionally, the Tribunal restored the assessment matter to the Assessing Officer to reassess the exemption under section 11 in light of the granted registration. Case-Laws Income Tax Tue, 26 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353398