https://www.taxtmi.com/caselaws?id=793473 Final registration granted under section 12AB on the original application related back to the relevant assessment year, so the trust remained eligible for exemption under sections 11 and 12 despite the assessment order being passed earlier; the doctrine of relation back applied and the exemption was allowable. Expenditure on Gyan Kendra infrastructure for classrooms and basic amenities was also allowable as application of income for charitable purposes; once exemption was available, the outlay did not fail merely because it was capital in nature, and its genuineness was not disputed. en-us Wed, 13 May 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793473 Final registration granted under section 12AB on the original application related back to the relevant assessment year, so the trust remained eligible for exemption under sections 11 and 12 despite the assessment order being passed earlier; the doctrine of relation back applied and the exemption was allowable. Expenditure on Gyan Kendra infrastructure for classrooms and basic amenities was also allowable as application of income for charitable purposes; once exemption was available, the outlay did not fail merely because it was capital in nature, and its genuineness was not disputed. Case-Laws Income Tax Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793473