https://www.taxtmi.com/caselaws?id=467161 Whether registration granted after relevant assessment years operates retrospectively so that sections 11 and 12 apply to earlier years where assessment proceedings were pending was decided by applying the proviso to section 12A(2): the proviso is remedial and to be given a purposive, liberal interpretation; where objects and activities remain unchanged and registration proceedings were pending, the benefit of registration extends to those earlier pending or reopened assessment years. Outcome: assessments were set aside and remanded to the assessing officer to admit claims for exemption under section 11 if substantive conditions are satisfied. en-us Wed, 29 May 2019 00:00:00 +0530 Fri, 06 Mar 2026 18:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467161 Whether registration granted after relevant assessment years operates retrospectively so that sections 11 and 12 apply to earlier years where assessment proceedings were pending was decided by applying the proviso to section 12A(2): the proviso is remedial and to be given a purposive, liberal interpretation; where objects and activities remain unchanged and registration proceedings were pending, the benefit of registration extends to those earlier pending or reopened assessment years. Outcome: assessments were set aside and remanded to the assessing officer to admit claims for exemption under section 11 if substantive conditions are satisfied. Case-Laws Income Tax Wed, 29 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467161