https://www.taxtmi.com/caselaws?id=406874 The Tribunal addressed issues related to Section 12AA registration, DCIT's jurisdiction, validity of curative applications, and restoration of Section 11 exemption appeals for M/s. Association of Indian Management Schools. The denial of Section 11 exemption due to lack of Section 12AA registration was overturned based on the legislative scheme, with the curative application referred back to the CIT(Exemptions) for review. The Tribunal directed the Section 11 exemption appeals to the CIT(A) for a final decision, aiming to prevent delays and conflicting outcomes, ultimately ensuring a fair adjudication process. en-us Mon, 29 Mar 2021 00:00:00 +0530 Mon, 26 Apr 2021 10:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406874 The Tribunal addressed issues related to Section 12AA registration, DCIT's jurisdiction, validity of curative applications, and restoration of Section 11 exemption appeals for M/s. Association of Indian Management Schools. The denial of Section 11 exemption due to lack of Section 12AA registration was overturned based on the legislative scheme, with the curative application referred back to the CIT(Exemptions) for review. The Tribunal directed the Section 11 exemption appeals to the CIT(A) for a final decision, aiming to prevent delays and conflicting outcomes, ultimately ensuring a fair adjudication process. Case-Laws Income Tax Mon, 29 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406874