https://www.taxtmi.com/caselaws?id=360386 ITAT KOLKATA - AT held that registration under section 12AA obtained during pendency of assessment appeals brings the assessee within exemption under section 11, applying the first proviso to section 12A (inserted by Finance Act, 2014 w.e.f. 01.10.2014) retrospectively. The tribunal agreed with earlier precedent that assessment proceedings pending before the CIT(A) qualify as proceedings pending before the assessing officer for the proviso's purpose. Consequently, the appeals for A.Ys. 2008-09 to 2012-13 were decided in favour of the assessee. en-us Fri, 11 May 2018 00:00:00 +0530 Wed, 17 Sep 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360386 ITAT KOLKATA - AT held that registration under section 12AA obtained during pendency of assessment appeals brings the assessee within exemption under section 11, applying the first proviso to section 12A (inserted by Finance Act, 2014 w.e.f. 01.10.2014) retrospectively. The tribunal agreed with earlier precedent that assessment proceedings pending before the CIT(A) qualify as proceedings pending before the assessing officer for the proviso's purpose. Consequently, the appeals for A.Ys. 2008-09 to 2012-13 were decided in favour of the assessee. Case-Laws Income Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360386