https://www.taxtmi.com/caselaws?id=419090 Where a trust receives registration under section 12A with effect from an earlier date, denial of exemption under sections 11, 12 and 13 merely because the return was filed before receipt of the registration order is not sustainable. The omission to mention the registration in the return, when caused by delayed communication of the order, does not justify exclusion of the exemption at the processing stage under section 143(1). That exclusion is a mistake apparent from the record and may be corrected under section 154, making the rectification application maintainable and the assessee entitled to the exemption benefits. en-us Fri, 18 Feb 2022 00:00:00 +0530 Thu, 03 Mar 2022 06:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419090 Where a trust receives registration under section 12A with effect from an earlier date, denial of exemption under sections 11, 12 and 13 merely because the return was filed before receipt of the registration order is not sustainable. The omission to mention the registration in the return, when caused by delayed communication of the order, does not justify exclusion of the exemption at the processing stage under section 143(1). That exclusion is a mistake apparent from the record and may be corrected under section 154, making the rectification application maintainable and the assessee entitled to the exemption benefits. Case-Laws Income Tax Fri, 18 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419090