Assessee-society registered under section 12AA, filed its return claiming exemption under section 11.Assessing Officer denied the  exemption on ground that assessee had not furnished details of fresh registration under section 12AB obtained by it. On appeal the CIT(A) affirmed the order of the AO. On appeal the Tribunal held  that  the assessee had applied for fresh registration under section 12AB in prescribed form within time allowed by statute. Original registration obtained under section 12AA would protect assessee up to assessment year 2021-22 for claim of exemption under section 11 as long as other conditions prescribed in section 11 to 13 had been fulfilled by assessee. Therefore, assessee would be duly entitled for claim of exemption under section 11 for assessment year 2021-22 (AY. 2021-22)