Allowing the appeal, the Tribunal held that pending before the Tribunal against the order of the Commissioner (Appeals) affirming the order of the Assessing Officer was the continuation of the original proceedings of the Assessing Officer and thus, the assessment proceeding in appeal pending before the Tribunal was deemed to be the assessment proceeding before the Assessing Officer within the meaning of the first proviso to section 12A(2). Accordingly, the appeal proceedings pending before the Tribunal were deemed to be the assessment proceeding before the Assessing Officer within the meaning of section 12A. The order so passed after the effective date of grant of registration and subsequent grant of registration on July 14, 2023 operated retrospectively for all relevant years, the assessment year 2016-17, though registration was granted with effect from April 1, 2019, as the object of the assessee was charitable in nature within the meaning of section 12A(2) and on which there was no dispute. The order was not sustainable. The assessee was entitled to exemption under sections 11 and 12. The Assessing Officer was directed to pass a consequential order for the assessment year 2016-17 (AY. 2016-17) \u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12A: Registration-Trust or institution-Pendency of appeal before Appellate Tribunal-Retrospective effect of circular issued by Central Board of Direct Taxes-Proviso curative and retrospective in nature to mitigate hardship and ensure fairness. Registration to operate retrospectively-Exemption allowable. [S. 11, 12, 12AA, 260A] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64277","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gIJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64277","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=64277"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64277\/revisions"}],"predecessor-version":[{"id":64278,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64277\/revisions\/64278"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}