https://www.taxtmi.com/caselaws?id=408678 Denial of exemption and related expenditure claim was examined in the context of an assessee's assertion of earlier charitable registration under section 12AA, loss of the certificate in a flood, past acceptance of exemption, RTI responses, and a later fresh registration. The Tribunal noted that the claim had not been examined on merits and that material on record supported the plea of earlier registration. Applying the principle that appellate proceedings continue the assessment process and that the proviso to section 12A(2) required proper examination, it found the existing record insufficient to sustain the denial and restored the matter to the Assessing Officer for fresh adjudication in accordance with law. en-us Wed, 09 Jun 2021 00:00:00 +0530 Fri, 18 Jun 2021 08:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408678 Denial of exemption and related expenditure claim was examined in the context of an assessee's assertion of earlier charitable registration under section 12AA, loss of the certificate in a flood, past acceptance of exemption, RTI responses, and a later fresh registration. The Tribunal noted that the claim had not been examined on merits and that material on record supported the plea of earlier registration. Applying the principle that appellate proceedings continue the assessment process and that the proviso to section 12A(2) required proper examination, it found the existing record insufficient to sustain the denial and restored the matter to the Assessing Officer for fresh adjudication in accordance with law. Case-Laws Income Tax Wed, 09 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408678