https://www.taxtmi.com/caselaws?id=788060 Registration under Section 12AA/12AB and the first proviso (with Circular No.01/2015) can render Sections 11 and 12 applicable to earlier assessment years where assessment proceedings were pending at the date of registration; this permits relief despite belated filing when objects and activities remain unchanged. The court found that denial of exemption for procedural delay produced an unfair substantive tax liability and, in view of the amending provisions and explanatory circular aimed at removing hardship to charitable organisations, set aside the rejection of condonation and directed revision of the assessment intimation to consider entitlement to exemptions. en-us Tue, 03 Feb 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788060 Registration under Section 12AA/12AB and the first proviso (with Circular No.01/2015) can render Sections 11 and 12 applicable to earlier assessment years where assessment proceedings were pending at the date of registration; this permits relief despite belated filing when objects and activities remain unchanged. The court found that denial of exemption for procedural delay produced an unfair substantive tax liability and, in view of the amending provisions and explanatory circular aimed at removing hardship to charitable organisations, set aside the rejection of condonation and directed revision of the assessment intimation to consider entitlement to exemptions. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788060