https://www.taxtmi.com/caselaws?id=386235 The tribunal allowed both appeals of the appellant for AYs 2011-12 and 2012-13. It directed the AO to vacate the adjustments made in the intimation under Section 143(1) and to grant credit for TDS as per law. The tribunal's decision was based on the principle that the appellant was deemed to have been granted registration under Section 12A, and therefore, the denial of exemption under Section 11 was not justified. en-us Fri, 20 Sep 2019 00:00:00 +0530 Wed, 25 Sep 2019 06:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386235 The tribunal allowed both appeals of the appellant for AYs 2011-12 and 2012-13. It directed the AO to vacate the adjustments made in the intimation under Section 143(1) and to grant credit for TDS as per law. The tribunal's decision was based on the principle that the appellant was deemed to have been granted registration under Section 12A, and therefore, the denial of exemption under Section 11 was not justified. Case-Laws Income Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386235