https://www.taxtmi.com/caselaws?id=393482 The provisos to section 12A(2) were construed as beneficial and retrospective, so later grant of registration under section 12AA extends sections 11 and 12 to earlier assessment years where the trust's objects and activities remain unchanged. The second proviso was read to bar action under section 147 for those prior years when reopening is based only on absence of registration. On that basis, reassessment for the earlier years was not sustainable. en-us Wed, 26 Feb 2020 00:00:00 +0530 Tue, 17 Mar 2020 11:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393482 The provisos to section 12A(2) were construed as beneficial and retrospective, so later grant of registration under section 12AA extends sections 11 and 12 to earlier assessment years where the trust's objects and activities remain unchanged. The second proviso was read to bar action under section 147 for those prior years when reopening is based only on absence of registration. On that basis, reassessment for the earlier years was not sustainable. Case-Laws Income Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393482