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May 2026

Charitable institution — Exemption u/s. 11 and 12 — Registration of trust — Retrospective effect — Assessee educational society granted registration u/s. 12AA with effect from 01/04/2019 despite conclusion of assessment for A. Y. 2016-17 — Appeal assessment pending before Appellate Tribunal — Held by High Court that appeal being continuation of original assessment proceeding deemed to be pending proceeding within meaning of first proviso to section 12A(2) — proviso curative and retrospective in nature to mitigate hardship and ensure fairness — Registration to operate retrospectively — Exemption u/s. 11 and 12 allowable.

By Keshav Bhujle | Ritu Punjabi, Advocates
Reading Time 8 mins

8. Chhattisgarh Rajya Open School v. Dy. CIT(Exemption): (2026) 485 ITR 349 (Chhattisgarh)

A. Y. 2016-17: Date of order 10/06/2025

Ss. 11, 12, 12A(2) and proviso, 12AA of ITA 1961

Charitable institution — Exemption u/s. 11 and 12 — Registration of trust — Retrospective effect — Assessee educational society granted registration u/s. 12AA with effect from 01/04/2019 despite conclusion of assessment for A. Y. 2016-17 — Appeal assessment pending before Appellate Tribunal — Held by High Court that appeal being continuation of original assessment proceeding deemed to be pending proceeding within meaning of first proviso to section 12A(2) — proviso curative and retrospective in nature to mitigate hardship and ensure fairness — Registration to operate retrospectively — Exemption u/s. 11 and 12 allowable.

The appellant-assessee society was established with the direction of the Education Department, State of Chhattisgarh on January 10, 2008. The assessee filed its return for the A. Y. 2016-17 on March 31, 2018 declaring the income as Rs. nil. On September 30, 2018, the case of the assessee-society was selected for scrutiny assessment u/s. 143(2) of the Income-tax Act, 1961. In the meanwhile, the appellant herein filed an app

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