https://www.taxtmi.com/caselaws?id=782362 ITAT held that the assessee was not entitled to retrospective benefit of registration under sections 12A/12AA for AY 2014-15. Since registration was granted by CIT (Exemptions) with effect from 01.04.2016 and no appeal was filed against that order or against rejection of exemption under section 10(23C), the assessee was deemed to have accepted those decisions. There was no evidence that its objects and activities in AY 2014-15 were the same as in the year for which registration was granted. ITAT further held that CIT(A), being of equivalent rank to CIT (Exemptions), lacked jurisdiction to grant benefits contrary to that order. Appeal was decided against the assessee. en-us Thu, 31 Jul 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782362 ITAT held that the assessee was not entitled to retrospective benefit of registration under sections 12A/12AA for AY 2014-15. Since registration was granted by CIT (Exemptions) with effect from 01.04.2016 and no appeal was filed against that order or against rejection of exemption under section 10(23C), the assessee was deemed to have accepted those decisions. There was no evidence that its objects and activities in AY 2014-15 were the same as in the year for which registration was granted. ITAT further held that CIT(A), being of equivalent rank to CIT (Exemptions), lacked jurisdiction to grant benefits contrary to that order. Appeal was decided against the assessee. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782362