https://www.taxtmi.com/caselaws?id=435529 The appeal was partly allowed, granting the assessee exemption under Section 11 of the Income Tax Act. The Tribunal held that the registration under Section 12AA should be considered retrospective, allowing the assessee's claim for exemption and reversing the decisions of the lower authorities. en-us Fri, 10 Mar 2023 00:00:00 +0530 Tue, 21 Mar 2023 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435529 The appeal was partly allowed, granting the assessee exemption under Section 11 of the Income Tax Act. The Tribunal held that the registration under Section 12AA should be considered retrospective, allowing the assessee's claim for exemption and reversing the decisions of the lower authorities. Case-Laws Income Tax Fri, 10 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435529