https://www.taxtmi.com/caselaws?id=420496 The Tribunal allowed all appeals, directing the AO to grant Sections 11 and 12 benefits to the assessee as a deemed registered entity under Section 12A. Reassessment proceedings were deemed void, and orders of the AO and CIT(A) were annulled. Emphasizing consistency and jurisdiction principles, the Tribunal set aside penal proceedings initiation under Section 271(1)(c). en-us Wed, 23 Mar 2022 00:00:00 +0530 Thu, 31 Mar 2022 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420496 The Tribunal allowed all appeals, directing the AO to grant Sections 11 and 12 benefits to the assessee as a deemed registered entity under Section 12A. Reassessment proceedings were deemed void, and orders of the AO and CIT(A) were annulled. Emphasizing consistency and jurisdiction principles, the Tribunal set aside penal proceedings initiation under Section 271(1)(c). Case-Laws Income Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420496