https://www.taxtmi.com/caselaws?id=437615 The Supreme Court held that the Assessing Officer was justified in granting the benefit of exemption under Section 12A for the assessment year 2010-2011 to the assessee, who had been availing the exemption since 1987 without a certificate of registration. The Court found the High Court's decision erroneous, as evidence of registration in 1987 existed. Consequently, the Supreme Court quashed the High Court's judgment, restored the ITAT's order, and allowed the appeals with no costs. en-us Tue, 18 Apr 2023 00:00:00 +0530 Wed, 03 Jun 2026 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437615 The Supreme Court held that the Assessing Officer was justified in granting the benefit of exemption under Section 12A for the assessment year 2010-2011 to the assessee, who had been availing the exemption since 1987 without a certificate of registration. The Court found the High Court's decision erroneous, as evidence of registration in 1987 existed. Consequently, the Supreme Court quashed the High Court's judgment, restored the ITAT's order, and allowed the appeals with no costs. Case-Laws Income Tax Tue, 18 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437615