Income Calculation u/s 11 Applies When Section 12A Registration Is Maintained, Even If Pending in High Court.

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....Once the registration u/s 12A continues - it is axiomatic that the income has to be computed in accordance with section 11 and benefit/exemption has to be given - exemption cannot be denied simply on the ground that the matter is subjudice before the Hon’ble High Court - AT....