The Hon’ble Tribunal observed that the assessee-trust was granted registration under section 12A of the Income-tax Act, 1961, on July 21, 2011. Thus, the assessee was eligible for deduction under sections 11 and 12 for the AY. 2010-11 under the first proviso to section 12A of the Act. (AY. 2010-11)
Leh Nutrition Project v. Dy. CIT (2023)101 ITR 9/ 199 ITD 732 (Amritsar) (Trib)
S. 12A : Registration –Trust or institution-Registration-Registration granted on 21.07.2011-Proceeding pending for earlier years before AO-Eligible for deduction. [S. 11, 12,]