https://www.taxtmi.com/caselaws?id=412882 The court held that the provisions under Section 12AA of the Income Tax Act became redundant post the introduction of Section 12AB by the Finance Act, 2021. It mandated trusts previously registered under Section 12A or 12AA to apply for fresh registration under Section 12AB within three months from April 1, 2021. The court directed the processing of the petitioner's application for fresh registration under Section 12AB and ordered the impugned notice to be kept in abeyance until registration is granted. The court provided specific directions for further actions under the new regime. en-us Wed, 18 Aug 2021 00:00:00 +0530 Tue, 16 Nov 2021 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412882 The court held that the provisions under Section 12AA of the Income Tax Act became redundant post the introduction of Section 12AB by the Finance Act, 2021. It mandated trusts previously registered under Section 12A or 12AA to apply for fresh registration under Section 12AB within three months from April 1, 2021. The court directed the processing of the petitioner's application for fresh registration under Section 12AB and ordered the impugned notice to be kept in abeyance until registration is granted. The court provided specific directions for further actions under the new regime. Case-Laws Income Tax Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412882