Scope of provision : Where assessee-trust was already registered under section 12AA and it due to insertion of clause (ac) to section 12A(1) with effect from 1-4-2021 filed application in Form No. 10A well within due date for fresh registration under section 12AB, assessee was entitled for grant of registration from assessment year 2021-22 – Cheyyar Virutcham Educational Trust v. Assistant Commissioner of Income-tax (H.Qrs)(Exemptions) – [2024] 159 taxmann.com 635 (Chennai – Trib.)
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