https://www.taxtmi.com/caselaws?id=399057 A charitable trust's registration under section 12AA was treated as relating back to 13.08.1973, because its origin, claimed long-standing registration position, and repeated assessment orders granting the benefit of sections 11 to 13 supported its charitable character over many years. The later grant of registration from assessment year 2019-20 did not negate the earlier entitlement claimed on the available material. The registration was therefore directed to be amended so that it took effect from 13.08.1973, enabling exemption claims for preceding years where otherwise permissible. en-us Tue, 29 Sep 2020 00:00:00 +0530 Wed, 30 Sep 2020 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399057 A charitable trust's registration under section 12AA was treated as relating back to 13.08.1973, because its origin, claimed long-standing registration position, and repeated assessment orders granting the benefit of sections 11 to 13 supported its charitable character over many years. The later grant of registration from assessment year 2019-20 did not negate the earlier entitlement claimed on the available material. The registration was therefore directed to be amended so that it took effect from 13.08.1973, enabling exemption claims for preceding years where otherwise permissible. Case-Laws Income Tax Tue, 29 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399057