S.12A Registration Mandatory For Claiming S. 11 Exemption: ITAT Upholds ₹5.80 Crore Addition to Town Planning Authority

The ITAT has upheld a massive ₹580 crore addition to a town planning authority, ruling that "Section 12A registration is mandatory for claiming a Section 11 exemption." The tribunal's decision clarifies a fundamental procedural requirement for charitable institutions. The ruling emphasizes that a failure to obtain the necessary registration, even if the organization is engaged in charitable activities, will result in the denial of the tax exemption.