Allowing the appeal of the revenue the Court held that application for registration was submitted on 15 -12 2014 ie financial year 2014-15 on registration of trust benefit of u/s 11 and 12 would be available for the AY. 2015-16 , in view of the proviso to S. 12A(2) registration could not be granted from the AY. 2011-12 even if the matter was pending before the Tribunal when the application for registration was submitted on 15 th December 2014 ; words used are ‘pendency of the assessment proceedings before the AO ; and not ‘pendency of assessment proceedings’ (ITA No. 11 of 2019 dt 6 -08 -2019 )
CIT ( E ) v. Shiv Kumar Sumitra Devi Smarak Shikshan Sansthan ( 2019) 182 DTR 7 ( All) (HC)
S. 12A : Registration –Trust or institution- Assessment was not pending before AO but before the Tribunal -Granting of registration for the AY. 2011-12 is held to be not valid. [ S. 11, 12 ]