https://www.taxtmi.com/caselaws?id=770798 ITAT Agra allowed the assessee trust's appeals regarding denial of exemption under section 11. The trust lacked registration under section 12AA initially. However, ITAT held that under the second proviso to section 12A(2), since appeal proceedings were pending when registration was granted under section 12A with effect from 01.04.2013 (order dated 15.12.2018), the trust was entitled to claim exemption under sections 11 and 12 for the assessment years pending on the registration date. The Department could not present contrary HC or SC decisions. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770798 ITAT Agra allowed the assessee trust's appeals regarding denial of exemption under section 11. The trust lacked registration under section 12AA initially. However, ITAT held that under the second proviso to section 12A(2), since appeal proceedings were pending when registration was granted under section 12A with effect from 01.04.2013 (order dated 15.12.2018), the trust was entitled to claim exemption under sections 11 and 12 for the assessment years pending on the registration date. The Department could not present contrary HC or SC decisions. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770798