https://www.taxtmi.com/caselaws?id=754685 ITAT Pune allowed the appeal, granting section 11 exemption to a charitable trust for AY 2016-17. The trust had received section 12AA registration on 20.10.2016, before the section 143(1) order dated 02.01.2018. The tribunal held that the proviso to section 12A(2) was introduced to remove hardship for genuine trusts, and since the trust's charitable nature was undisputed and registration was obtained before the assessment order, the trust was eligible for deduction under section 11. en-us Wed, 26 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754685 ITAT Pune allowed the appeal, granting section 11 exemption to a charitable trust for AY 2016-17. The trust had received section 12AA registration on 20.10.2016, before the section 143(1) order dated 02.01.2018. The tribunal held that the proviso to section 12A(2) was introduced to remove hardship for genuine trusts, and since the trust's charitable nature was undisputed and registration was obtained before the assessment order, the trust was eligible for deduction under section 11. Case-Laws Income Tax Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754685