https://www.taxtmi.com/highlights?id=53789 Exemption u/s 11 - The Assessee did not claim benefit of exemption u/s.11 of the Act before the AO and the AO did not have the benefit of examining such a claim. Mere existence of registration u/s.12A will not confer benefit of exemption u/s.11 and the other conditions for availing benefit of exemption u/s.11 of the Act has to be examined by the AO. en-us Mon, 22 Jun 2020 08:12:53 +0530 Mon, 22 Jun 2020 08:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53789 Exemption u/s 11 - The Assessee did not claim benefit of exemption u/s.11 of the Act before the AO and the AO did not have the benefit of examining such a claim. Mere existence of registration u/s.12A will not confer benefit of exemption u/s.11 and the other conditions for availing benefit of exemption u/s.11 of the Act has to be examined by the AO. Highlights Income Tax Mon, 22 Jun 2020 08:12:53 +0530 https://www.taxtmi.com/highlights?id=53789