https://www.taxtmi.com/caselaws?id=782356 ITAT AH held that the assessee trust, already granted provisional registration u/s 12AB, is eligible to seek final registration u/s 12A(1)(ac)(iii) despite expiry of six months from commencement of activities prior to grant of provisional registration. The Tribunal held that the provision must be interpreted liberally so that a trust is not denied final registration merely because its activities began more than six months before provisional registration, particularly when exemption u/s 11 had been claimed from AY 2019-20. The order rejecting the application was set aside and the matter remanded to CIT(E) to reconsider registration, permitting a fresh application if required. en-us Tue, 29 Jul 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782356 ITAT AH held that the assessee trust, already granted provisional registration u/s 12AB, is eligible to seek final registration u/s 12A(1)(ac)(iii) despite expiry of six months from commencement of activities prior to grant of provisional registration. The Tribunal held that the provision must be interpreted liberally so that a trust is not denied final registration merely because its activities began more than six months before provisional registration, particularly when exemption u/s 11 had been claimed from AY 2019-20. The order rejecting the application was set aside and the matter remanded to CIT(E) to reconsider registration, permitting a fresh application if required. Case-Laws Income Tax Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782356