https://www.taxtmi.com/caselaws?id=414894 The Tribunal allowed the appeal, holding that the Principal Commissioner erred in rejecting registration under section 12AA. The Tribunal emphasized that the proviso to Section 2(15) is pertinent for annual exemption determination under section 11, not for one-time registration under section 12AA. The original registration from 12th February 1996 was deemed valid, and the impugned order was quashed. en-us Tue, 02 Nov 2021 00:00:00 +0530 Fri, 19 Nov 2021 09:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414894 The Tribunal allowed the appeal, holding that the Principal Commissioner erred in rejecting registration under section 12AA. The Tribunal emphasized that the proviso to Section 2(15) is pertinent for annual exemption determination under section 11, not for one-time registration under section 12AA. The original registration from 12th February 1996 was deemed valid, and the impugned order was quashed. Case-Laws Income Tax Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414894