https://www.taxtmi.com/caselaws?id=800089 Pendency of registration proceedings does not render an appeal against denial of exemption in an income-tax intimation infructuous. The jurisdiction to grant registration and the appellate jurisdiction over denial of an exemption claim are separate statutory jurisdictions. Pending registration may affect eventual eligibility, but it does not extinguish the statutory appeal. Exemption eligibility must be determined for the relevant assessment year by reference to the registration status ultimately obtained and fulfilment of applicable statutory conditions. en-us Mon, 07 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800089 Pendency of registration proceedings does not render an appeal against denial of exemption in an income-tax intimation infructuous. The jurisdiction to grant registration and the appellate jurisdiction over denial of an exemption claim are separate statutory jurisdictions. Pending registration may affect eventual eligibility, but it does not extinguish the statutory appeal. Exemption eligibility must be determined for the relevant assessment year by reference to the registration status ultimately obtained and fulfilment of applicable statutory conditions. Case-Laws Income Tax Mon, 07 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800089