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    <title>Income Tax Exemption Denied for 2012-13 Due to Late Registration Approval in 2023.</title>
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    <description>Exemption u/s 11 - the registration was granted by the ld. CIT(E) on 18-05-2023 and the assessment proceedings got concluded, much before that, on 17-12-2019. - As such, the assessment year under consideration, namely, 2012-13, is not covered by the express mandate of the registration. - the assessee cannot claim the benefit of exemption u/s. 11 for the year under consideration in any manner. - AT</description>
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      <description>Exemption u/s 11 - the registration was granted by the ld. CIT(E) on 18-05-2023 and the assessment proceedings got concluded, much before that, on 17-12-2019. - As such, the assessment year under consideration, namely, 2012-13, is not covered by the express mandate of the registration. - the assessee cannot claim the benefit of exemption u/s. 11 for the year under consideration in any manner. - AT</description>
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