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2022 (7) TMI 545 - AT - Income TaxExemption u/s 11 - AO as well as the ld. CIT(A) denied benefit of sections 11 and 12 of the Act to the assessee on the sole ground that the assessee was not having registration u/s 12A of the act for AY 2016-17 - assessee was not having registration u/s 12A of the Act till pronouncement of first appellate order and, thereafter, the aggrieved assessee chose to file appeal before the Tribunal challenging the orders of the authorities below - HELD THAT:- It is not been disputed by the ld. Sr. DR that the assessee was granted registration u/s 12AA of the Act vide order dated 15.09.2020 by CIT (Exemptions), Chandigarh. In view of order of ITAT Pune Bench in the case of Marathwada Auto Cluster [2018 (6) TMI 1809 - ITAT PUNE] and order of SNDP Yogam [2016 (3) TMI 1110 - ITAT COCHIN] in a case where appeal is pending before the Tribunal, then, after grant of registration u/s 12AA of the Act w.e.f. 15.09.2020 as per retrospective operation of first proviso to sub-section (2) of section 12A of the Act. Further, as per order of ITAT Ahmedabad Bench in the case of Shree Bhanushali Mitra Mandal Trust [2016 (4) TMI 578 - ITAT AHMEDABAD] and ITAT Kochin Bench in SNDP Yogam [2016 (3) TMI 1110 - ITAT COCHIN] as per the said proviso to sub-section (2) to section 12A of the Act, the provisions of sections 11 and 12 of the Act shall apply in respect of any income derived by the trust of any assessment year preceding to the year in which registration u/s 12A of the Act was granted for the assessment year for which proceedings are pending before the AO as on the date of such registration and the retrospective benefit of the said first proviso to sub-section (2) to section 12A of the Act is also available in the cases where appeal is pending before the appellate authorities including CIT(A) and Tribunal (ITAT). Therefore, respectfully following the order of the ITAT Pune Bench in the case of Marathwada Auto Cluster (supra), the sole grievance of the assessee in the present appeal is allowed and the AO is directed to allow benefit of section 11 and 12 of the Act to the assessee in terms of first proviso to sub-section (2) of section 12A of the Act. Appeal of assessee allowed.
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