https://www.taxtmi.com/caselaws?id=778562 ITAT PUNE (AT) set aside the CIT(A)'s orders denying s.11 exemption where s.12A registration had been granted on 02.12.2016 while earlier assessment proceedings were pending on appeal. The Tribunal found the lower authorities never examined whether the trust's objects and activities remained the same for the relevant AYs (2011-12 and 2013-14) as required by the proviso. The matter was restored to the AO with directions to re-examine the exemption claim afresh, specifically assessing whether objects and activities were identical for the years under consideration. en-us Wed, 18 Jun 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778562 ITAT PUNE (AT) set aside the CIT(A)'s orders denying s.11 exemption where s.12A registration had been granted on 02.12.2016 while earlier assessment proceedings were pending on appeal. The Tribunal found the lower authorities never examined whether the trust's objects and activities remained the same for the relevant AYs (2011-12 and 2013-14) as required by the proviso. The matter was restored to the AO with directions to re-examine the exemption claim afresh, specifically assessing whether objects and activities were identical for the years under consideration. Case-Laws Income Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778562