https://www.taxtmi.com/caselaws?id=464303 ITAT MUMBAI held the cancellation of the trust's registration under s.12A effective from 20 Mar 2015 (date of formal acquiescence), treating the assessee for AY 2015-16 as an AOP without s.12A registration. Consequently the assessee was eligible for exemption under ss.10(34)/10(35) and the AO was directed to delete the addition made on account of dividend income. The tribunal dismissed the revenue's appeals. en-us Fri, 08 Aug 2025 00:00:00 +0530 Sat, 15 Nov 2025 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464303 ITAT MUMBAI held the cancellation of the trust's registration under s.12A effective from 20 Mar 2015 (date of formal acquiescence), treating the assessee for AY 2015-16 as an AOP without s.12A registration. Consequently the assessee was eligible for exemption under ss.10(34)/10(35) and the AO was directed to delete the addition made on account of dividend income. The tribunal dismissed the revenue's appeals. Case-Laws Income Tax Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464303