Tribunal held that the assessee’s case is covered under “deemed registration”. Further, the first proviso to section 12A(2) of the Act (providing that once registration is granted in a subsequent year, the benefit of the same has to be applied in the earlier assessment years for which assessment proceedings are pending before the AO unless the registration granted earlier is cancelled or refused for specific reasons.) was brought in the statute retrospectively with a view not to affect genuine charitable trusts and societies carrying on genuine charitable objects in the earlier years and substantive conditions stipulated in section 11 to 13 have been duly fulfilled by the said trust. Tribunal held that   an appeal is continuation of original proceedings and even otherwise the powers of CIT(A) are co-terminus with that of the AO and accordingly following the principle of purposive interpretation of statues, an assessment proceeding which is pending in appeal before the appellate authority should be deemed to be ‘assessment proceedings pending before the assessing officer’.  Tribunal also held that by not taking cognizance of the intention to amend section 12A of the Act and not failing to adopt a liberal view, the ld. CIT(A) has defeated the very purpose of the amendment to section 12A of the Act is defeated.  (AY. 2008-09, 2011-12)