https://www.taxtmi.com/caselaws?id=798950 Registration applications restored for fresh adjudication retain the statutory character of the regime under which they were originally filed. A remand continues the original registration proceedings and does not convert an application under the earlier charitable-registration framework into one under a later framework merely because the consequential order is made later. Where exemption for a relevant assessment year was denied solely for want of registration, the exemption claim must be reconsidered after consequential registration is granted and the applicable statutory conditions are verified. en-us Fri, 14 Aug 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798950 Registration applications restored for fresh adjudication retain the statutory character of the regime under which they were originally filed. A remand continues the original registration proceedings and does not convert an application under the earlier charitable-registration framework into one under a later framework merely because the consequential order is made later. Where exemption for a relevant assessment year was denied solely for want of registration, the exemption claim must be reconsidered after consequential registration is granted and the applicable statutory conditions are verified. Case-Laws Income Tax Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798950