https://www.taxtmi.com/caselaws?id=459109 ITAT Jaipur allowed the appeal of a trust that was denied Section 11 benefits by CIT(A) for failing to produce a copy of its Section 12AA registration certificate. The tribunal held that since the trust had already been granted registration under Section 12AA by CIT(E), it was entitled to Section 11 benefits. The ITAT disagreed with CIT(A)'s denial, ruling that existing registration should be considered for the assessment year in question. en-us Fri, 18 Aug 2023 00:00:00 +0530 Sun, 01 Dec 2024 09:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459109 ITAT Jaipur allowed the appeal of a trust that was denied Section 11 benefits by CIT(A) for failing to produce a copy of its Section 12AA registration certificate. The tribunal held that since the trust had already been granted registration under Section 12AA by CIT(E), it was entitled to Section 11 benefits. The ITAT disagreed with CIT(A)'s denial, ruling that existing registration should be considered for the assessment year in question. Case-Laws Income Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459109