https://www.taxtmi.com/caselaws?id=456565 ITAT Amritsar upheld the denial of exemption under section 11 to a trust. The trust's registration under section 12AA was cancelled by CIT, changing its status from registered to unregistered trust. CIT(A) confirmed AO's finding that the trust became an AOP due to lack of registration. Despite jurisdictional HC orders regarding registration restoration under section 12AA, ITAT held that exemption under section 11 requires valid registration under section 12A. The assessee failed to produce registration certificate during hearing. Appeal dismissed. en-us Wed, 20 Sep 2023 00:00:00 +0530 Thu, 01 Aug 2024 20:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456565 ITAT Amritsar upheld the denial of exemption under section 11 to a trust. The trust's registration under section 12AA was cancelled by CIT, changing its status from registered to unregistered trust. CIT(A) confirmed AO's finding that the trust became an AOP due to lack of registration. Despite jurisdictional HC orders regarding registration restoration under section 12AA, ITAT held that exemption under section 11 requires valid registration under section 12A. The assessee failed to produce registration certificate during hearing. Appeal dismissed. Case-Laws Income Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456565