https://www.taxtmi.com/caselaws?id=470936 Charitable trusts that held earlier exemption and timely sought fresh registration under the new registration regime within the extended CBDT deadline remain eligible for exemption for the relevant assessment year. Where registration is granted after the application is found in order, making the certificate operative only from the succeeding year would create an anomalous gap between exempt earlier and later years. Registration should therefore operate from the relevant assessment year, requiring allowance of exemption and deduction under Section 11. en-us Fri, 28 Mar 2025 00:00:00 +0530 Fri, 14 Aug 2026 07:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470936 Charitable trusts that held earlier exemption and timely sought fresh registration under the new registration regime within the extended CBDT deadline remain eligible for exemption for the relevant assessment year. Where registration is granted after the application is found in order, making the certificate operative only from the succeeding year would create an anomalous gap between exempt earlier and later years. Registration should therefore operate from the relevant assessment year, requiring allowance of exemption and deduction under Section 11. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470936