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Income Tax | ITAT Amritsar Allows Retrospective Section 12A Registration Benefit to Educational Trust

10 Oct 2026 · 4d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Amritsar applies the beneficial Section 12A(2) proviso retrospectively, remands an educational trust's assessment and dismisses Revenue's penalty appeal. The post ITAT Amritsar Allows Retrospective Section 12A Registration Benefit to Educational Trust appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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