https://www.taxtmi.com/caselaws?id=274677 The Tribunal upheld the CIT(A)'s decision to grant exemption u/s. 11 to the assessee trust after the ITAT overturned the cancellation of registration u/s. 12A, restoring the trust's registration. The Revenue's appeal was dismissed as the registration reinstatement necessitated granting the exemption, emphasizing the crucial role of registration status in determining eligibility for exemptions under the Income-tax Act. en-us Wed, 13 Aug 2014 00:00:00 +0530 Wed, 29 Aug 2018 06:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274677 The Tribunal upheld the CIT(A)'s decision to grant exemption u/s. 11 to the assessee trust after the ITAT overturned the cancellation of registration u/s. 12A, restoring the trust's registration. The Revenue's appeal was dismissed as the registration reinstatement necessitated granting the exemption, emphasizing the crucial role of registration status in determining eligibility for exemptions under the Income-tax Act. Case-Laws Income Tax Wed, 13 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274677