https://www.taxtmi.com/caselaws?id=414622 The Tribunal allowed the assessee's appeals partly, directing the AO to treat the assessee as a charitable institution for the assessment years 2014-15 to 2016-17 and grant the benefit of Sections 11 and 13. The AO was also directed to allow the set-off of brought forward losses as per the normal provisions of the Act. The Tribunal's decision was based on the principle of deemed registration under Section 12AA and the assessee's entitlement to the benefits of a charitable institution. en-us Tue, 21 Sep 2021 00:00:00 +0530 Thu, 11 Nov 2021 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414622 The Tribunal allowed the assessee's appeals partly, directing the AO to treat the assessee as a charitable institution for the assessment years 2014-15 to 2016-17 and grant the benefit of Sections 11 and 13. The AO was also directed to allow the set-off of brought forward losses as per the normal provisions of the Act. The Tribunal's decision was based on the principle of deemed registration under Section 12AA and the assessee's entitlement to the benefits of a charitable institution. Case-Laws Income Tax Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414622