https://www.taxtmi.com/caselaws?id=392004 The Tribunal allowed the assessee's appeal, granting them exemption under Sections 11 and 12 of the Income Tax Act. The decision was based on the interpretation of the proviso to Section 12A(2) and the timing of registration in relation to the appeal process. The Tribunal set aside the lower authorities' orders and directed a fresh assessment allowing the assessee the benefit of exemption. en-us Tue, 21 Jan 2020 00:00:00 +0530 Wed, 12 Feb 2020 07:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392004 The Tribunal allowed the assessee's appeal, granting them exemption under Sections 11 and 12 of the Income Tax Act. The decision was based on the interpretation of the proviso to Section 12A(2) and the timing of registration in relation to the appeal process. The Tribunal set aside the lower authorities' orders and directed a fresh assessment allowing the assessee the benefit of exemption. Case-Laws Income Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392004