https://www.taxtmi.com/caselaws?id=463814 Denial of exemption under section 11 on the ground that the trust lacked registration under section 12AA could not be sustained once registration was subsequently granted. The later grant of registration materially affected the exemption claim, so the assessments were set aside and remanded for fresh disposal after taking the registration into account and giving the assessee a reasonable opportunity of hearing. en-us Mon, 18 Mar 2019 00:00:00 +0530 Wed, 17 Sep 2025 19:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463814 Denial of exemption under section 11 on the ground that the trust lacked registration under section 12AA could not be sustained once registration was subsequently granted. The later grant of registration materially affected the exemption claim, so the assessments were set aside and remanded for fresh disposal after taking the registration into account and giving the assessee a reasonable opportunity of hearing. Case-Laws Income Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463814