Tribunal directed the CIT(E) to grant registration under section 12AA from assessment year following financial year in which application seeking registration was made Effective from assessment year 2020-21, instead of assessment year 2021-22.
Ess Kay Foundation. v. CIT (2021) 188 ITD 903 / 210 TTJ 899 (Jaipur)(Trib.)
S. 12AA : Procedure for registration-Trust or institution-Registration was directed to be granted from assessment year following financial year in which application seeking registration was made. [S. 11, 12]