https://www.taxtmi.com/caselaws?id=396131 The Tribunal ruled in favor of the assessee, holding that if registration under Section 12AA is obtained during the pendency of an appeal, the benefit of the proviso to Section 12A(2) should be extended, deeming the assessment proceedings as pending before the Assessing Officer. The Tribunal set aside the CIT(A)'s decision, remanding the matter to the AO for re-examination of the exemption claim under Section 11, considering the registration under Section 12AA. This decision aimed to prevent genuine hardship to charitable organizations by interpreting statutes purposively. en-us Fri, 19 Jun 2020 00:00:00 +0530 Mon, 22 Jun 2020 08:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396131 The Tribunal ruled in favor of the assessee, holding that if registration under Section 12AA is obtained during the pendency of an appeal, the benefit of the proviso to Section 12A(2) should be extended, deeming the assessment proceedings as pending before the Assessing Officer. The Tribunal set aside the CIT(A)'s decision, remanding the matter to the AO for re-examination of the exemption claim under Section 11, considering the registration under Section 12AA. This decision aimed to prevent genuine hardship to charitable organizations by interpreting statutes purposively. Case-Laws Income Tax Fri, 19 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396131