https://www.taxtmi.com/caselaws?id=440233 The HC set aside the notices and orders issued under Sections 148A and 148 of the Income Tax Act, 1961, against the petitioner, a society registered under Section 12AA. The court emphasized the 3rd proviso to Section 12A(2), which prevents actions under Section 147 for years before the registration year. The authorities failed to consider this proviso, rendering the notices invalid. Consequently, the court ruled in favor of the petitioner, underscoring the protection afforded to entities with valid registrations from reassessment for preceding years. en-us Tue, 31 Jan 2023 00:00:00 +0530 Tue, 19 Dec 2023 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440233 The HC set aside the notices and orders issued under Sections 148A and 148 of the Income Tax Act, 1961, against the petitioner, a society registered under Section 12AA. The court emphasized the 3rd proviso to Section 12A(2), which prevents actions under Section 147 for years before the registration year. The authorities failed to consider this proviso, rendering the notices invalid. Consequently, the court ruled in favor of the petitioner, underscoring the protection afforded to entities with valid registrations from reassessment for preceding years. Case-Laws Income Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440233