Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 1035 - AT - Income TaxExemption u/s 11/12 - exemption was claimed through a belatedly filed revised return - registration u/s 12AA stood restored to the assessee - HELD THAT:- It is pertinent to note that the Registration u/s 12AA was granted to the assessee vide Tribunals order and same was pointed out by the assessee before the CIT(A) which was not at all considered. Since, the Registration was granted w.e.f. 30/04/2008, the claim of the assessee for Assessment Year 2012-13 & 2013-14 are valid claim for exemption u/s 11. Therefore, the appeal of the assessee is allowed.
|