An assessment proceeding which is pending in appeal before the ...

Assessee in Appeal Can Claim Exemption u/s 11 if Registered During Appeal, Says Relevant Proviso.

May 16, 2018

Case Laws Income Tax AT

An assessment proceeding which is pending in appeal before the appellate authority should be deemed to be ‘assessment proceedings pending before the assessing officer’ within the meaning of that term as envisaged under the proviso. It follows there-from that the assessee which obtained registration u/s 12AA of the Act during the pendency of appeal was entitled for exemption claimed u/s 11 of the Act. - AT

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An assessment proceeding which is pending in appeal before the ...

Assessee in Appeal Can Claim Exemption u/s 11 if Registered During Appeal, Says Relevant Proviso.

May 16, 2018

Case Laws Income Tax AT

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