2019 (3) TMI 2027

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..... v. ORDER The Court: This is an appeal under Section 260A of the Income Tax Act, 1961. Section 12AA of the Income Tax Act, 1961 after its amendment with effect from 1st June, 2010 is as follows:- "Where a trust or an institution has been granted registration under Clause (b) of sub-section (1) or has obtained registration at any time under Section 12A as it stood before its amendment by the Fi .....

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..... hereafter. However, circular No.1 of 2011 of the Central Board of Direct Taxes in paragraph 7.4 thereof states with regard to the said amendment as follows:- "7.4 Applicability - This amendment has been made applicable with effect from 1st June, 2010 and shall accordingly apply for assessment year 2011-12 and subsequent assessment years." The subject assessment year is 2010-11. The Revenue is .....

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