https://www.taxtmi.com/acts?id=47402 The substituted proviso to section 12A directs that where registration is applied for after the prescribed period, the income-exemption provisions in sections 11 and 12 apply either from the date of creation/establishment if the Chief Commissioner or Commissioner, for reasons recorded in writing, is satisfied the applicant was prevented from applying for sufficient reasons, or otherwise from the first day of the financial year in which the application is made. en-us Mon, 13 Jan 2025 14:30:29 +0530 Mon, 27 Jan 2025 16:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47402 The substituted proviso to section 12A directs that where registration is applied for after the prescribed period, the income-exemption provisions in sections 11 and 12 apply either from the date of creation/establishment if the Chief Commissioner or Commissioner, for reasons recorded in writing, is satisfied the applicant was prevented from applying for sufficient reasons, or otherwise from the first day of the financial year in which the application is made. Act-Rules F. Acts / Amendment Acts Mon, 13 Jan 2025 14:30:29 +0530 https://www.taxtmi.com/acts?id=47402