Informative

S. 12A Amendments on Timely Filing Apply from AY 2018-19, Not Retroactively: ITAT Allows Society’s Exemption

Update / Judgement Date

16 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income TaxOther Legal Matters

The ITAT has ruled that Section 11 amendments on timely filing apply from April 1, 2021, and not retroactively, allowing a society's exemption. The tribunal emphasized the need for prospective application of laws. This decision protects the rights of taxpayers. The ruling clarifies the application of Section 11 amendments.

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S. 12A Amendments on Timely Filing Apply from AY 2018-19, Not Retroactively: ITAT Allows Society’s Exemption

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