https://www.taxtmi.com/caselaws?id=783080 ITAT Ahmedabad allowed the appeal of the assessee-trust and restored exemption u/s 11 and 12. It held that the trust possessed a valid and subsisting registration u/s 12A during the relevant previous year and that subsequent re-registration u/s 12AB from AY 2022-23 did not extinguish or interrupt the earlier registration. Applying the proviso to s.12A(2), the Tribunal ruled that exemption cannot be denied for an intervening year merely because renewal was pending or later granted, nor for the technical omission of the new registration number in the ITR. The CPC's adjustment u/s 143(1)(a) and CIT(A)'s confirmation were held unsustainable. en-us Fri, 05 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783080 ITAT Ahmedabad allowed the appeal of the assessee-trust and restored exemption u/s 11 and 12. It held that the trust possessed a valid and subsisting registration u/s 12A during the relevant previous year and that subsequent re-registration u/s 12AB from AY 2022-23 did not extinguish or interrupt the earlier registration. Applying the proviso to s.12A(2), the Tribunal ruled that exemption cannot be denied for an intervening year merely because renewal was pending or later granted, nor for the technical omission of the new registration number in the ITR. The CPC's adjustment u/s 143(1)(a) and CIT(A)'s confirmation were held unsustainable. Case-Laws Income Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783080