https://www.taxtmi.com/caselaws?id=766520 The Appellate Tribunal allowed the appeal of the assessee, overturning the Assessing Officer's denial of exemption under section 11 of the Income-tax Act for Assessment Year 2016-17. The Tribunal held that the failure to submit the original registration certificate under section 12A did not justify denying the exemption, as the assessee had provided a copy of the certificate and was previously granted exemption. The Tribunal directed the Assessing Officer to allow the exemption, establishing that a copy of the registration certificate suffices as evidence for exemption claims under section 11. en-us Thu, 09 Jan 2025 00:00:00 +0530 Thu, 27 Feb 2025 08:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766520 The Appellate Tribunal allowed the appeal of the assessee, overturning the Assessing Officer's denial of exemption under section 11 of the Income-tax Act for Assessment Year 2016-17. The Tribunal held that the failure to submit the original registration certificate under section 12A did not justify denying the exemption, as the assessee had provided a copy of the certificate and was previously granted exemption. The Tribunal directed the Assessing Officer to allow the exemption, establishing that a copy of the registration certificate suffices as evidence for exemption claims under section 11. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766520