Held that due to late receipt of the order from the Commissioner (E) granting registration under section\u00a012A\u00a0the assessee could not mention it in its return of income. That omission of that fact could not be the reason for not giving the benefit under section\u00a011\u00a0\/\u00a012\u00a0\/\u00a013\u00a0of the Act. Since the assessee had been granted registration under section\u00a012A\u00a0of the Act with effect from November 16, 2015, i. e., much before the return of income was in fact filed, the assessee was entitled to the benefit under section\u00a011\u00a0\/\u00a012\u00a0\/\u00a013\u00a0of the Act unless the Assessing Officer during scrutiny was able to find out that there was misrepresentation in respect of its claim of voluntary donation or application of its income. Once section\u00a012A\u00a0registration had been granted to an assessee, its income had to be computed under Chapter III of the Act. There was a mistake apparent on the face of the record and the Assessing Officer was to grant benefits under section\u00a011\u00a0\/\u00a012\u00a0\/\u00a013\u00a0of the Act in accordance with law. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12A : Registration-Trust or institution-Assessment order denying the exemption-Commissioner (Exemption) granted exemption from inspection-Rectification application was denied-Entitle to exemption-Directed to rectify the order. [S. 11, 12, 13, 154] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-29559","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7GL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=29559"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29559\/revisions"}],"predecessor-version":[{"id":29560,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/29559\/revisions\/29560"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=29559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=29559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=29559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}