https://www.taxtmi.com/caselaws?id=284244 The High Court upheld the Tribunal's decisions in favor of the assessee, ruling that registration under section 12A was not mandatory before April 1, 1997, for claiming exemptions under sections 11 and 12A of the Income-tax Act. The Court rejected the Revenue's appeals for the assessment years 2008-09 to 2012-13, affirming that the Tribunal's interpretations aligned with the law applicable during the relevant periods. The errors in the description of the assessee-trust were attributed to the Department, leading to the dismissal of the appeals. en-us Thu, 05 Apr 2018 00:00:00 +0530 Fri, 08 Nov 2019 08:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284244 The High Court upheld the Tribunal's decisions in favor of the assessee, ruling that registration under section 12A was not mandatory before April 1, 1997, for claiming exemptions under sections 11 and 12A of the Income-tax Act. The Court rejected the Revenue's appeals for the assessment years 2008-09 to 2012-13, affirming that the Tribunal's interpretations aligned with the law applicable during the relevant periods. The errors in the description of the assessee-trust were attributed to the Department, leading to the dismissal of the appeals. Case-Laws Income Tax Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284244