https://www.taxtmi.com/caselaws?id=800552 Section 12AA registration granted in 2007 remained effective for Assessment Year 2020-21 unless lawfully cancelled or withdrawn. Rejection of a subsequent transitional Form 10A application was distinct from cancellation of the existing registration and did not create a registration gap. The revised Section 12AB framework applied from 1 April 2021 after retrospective omission of the earlier Finance Act, 2020 version, while Section 12A(2) preserved exemption continuity during migration. Exemption under Sections 11 and 12 could not be denied where registration subsisted, earlier-year exemption had been allowed on identical facts, and no breach of charitable conditions was found, subject to verification of other statutory requirements. en-us Thu, 03 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800552 Section 12AA registration granted in 2007 remained effective for Assessment Year 2020-21 unless lawfully cancelled or withdrawn. Rejection of a subsequent transitional Form 10A application was distinct from cancellation of the existing registration and did not create a registration gap. The revised Section 12AB framework applied from 1 April 2021 after retrospective omission of the earlier Finance Act, 2020 version, while Section 12A(2) preserved exemption continuity during migration. Exemption under Sections 11 and 12 could not be denied where registration subsisted, earlier-year exemption had been allowed on identical facts, and no breach of charitable conditions was found, subject to verification of other statutory requirements. Case-Laws Income Tax Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800552