https://www.taxtmi.com/caselaws?id=429938 An unregistered charitable trust's expenditure claim was disallowed because it failed to furnish supporting details or evidence before the Assessing Officer or the Tribunal. Subsequent registration under section 12A did not cure the defect, as section 12A(2) applies only where assessment proceedings are pending before the Assessing Officer on the date of registration. Proceedings pending in appeal could not be treated as proceedings pending before the Assessing Officer in light of the statutory definition of "Assessing Officer" in section 2(7A). The claim for deduction was therefore rejected, the addition sustained, and the challenge to reassessment failed. en-us Thu, 13 Oct 2022 00:00:00 +0530 Tue, 08 Nov 2022 09:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429938 An unregistered charitable trust's expenditure claim was disallowed because it failed to furnish supporting details or evidence before the Assessing Officer or the Tribunal. Subsequent registration under section 12A did not cure the defect, as section 12A(2) applies only where assessment proceedings are pending before the Assessing Officer on the date of registration. Proceedings pending in appeal could not be treated as proceedings pending before the Assessing Officer in light of the statutory definition of "Assessing Officer" in section 2(7A). The claim for deduction was therefore rejected, the addition sustained, and the challenge to reassessment failed. Case-Laws Income Tax Thu, 13 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429938