https://www.taxtmi.com/caselaws?id=297063 The Tribunal allowed the appeals by the appellant, directing the Assessing Officer to grant the benefits of Sections 11 and 12 for the assessment years 2008-09 and 2009-10. The Tribunal recognized the retrospective application of the amendment to Section 12A(2) by Finance Act, 2014, concluding that the reassessment proceedings were not justified as the trust was registered before the reassessment and its activities remained unchanged. en-us Mon, 01 Jul 2019 00:00:00 +0530 Wed, 24 Jun 2026 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297063 The Tribunal allowed the appeals by the appellant, directing the Assessing Officer to grant the benefits of Sections 11 and 12 for the assessment years 2008-09 and 2009-10. The Tribunal recognized the retrospective application of the amendment to Section 12A(2) by Finance Act, 2014, concluding that the reassessment proceedings were not justified as the trust was registered before the reassessment and its activities remained unchanged. Case-Laws Income Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297063