https://www.taxtmi.com/caselaws?id=795758 The first proviso to section 12A(2) is described as a beneficial and curative measure that extends subsequently granted section 12AB registration to earlier years where assessment-related appeals remain pending. As appellate proceedings continue assessment proceedings, a Tribunal appeal is treated as an assessment proceeding pending before the Assessing Officer for this purpose. Where the trust's objects and activities are unchanged, no registration was previously refused or cancelled, and more than 85% of receipts were applied each year, exemption under sections 11 to 13 is available and related additions are to be deleted. en-us Tue, 21 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795758 The first proviso to section 12A(2) is described as a beneficial and curative measure that extends subsequently granted section 12AB registration to earlier years where assessment-related appeals remain pending. As appellate proceedings continue assessment proceedings, a Tribunal appeal is treated as an assessment proceeding pending before the Assessing Officer for this purpose. Where the trust's objects and activities are unchanged, no registration was previously refused or cancelled, and more than 85% of receipts were applied each year, exemption under sections 11 to 13 is available and related additions are to be deleted. Case-Laws Income Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795758