Grant of registration u/s. 12AA is a condition precedent for claiming exemption u/s. 11

IN THE ITAT AGRA BENCH Manas Sewa Samiti v. Additional Commissioner of Income-tax IT APPEAL NO. 229 (AGRA) OF 2011 [ASSESSMENT YEAR 2007-08] OCTOBER 23, 2012 ORDER Bhavnesh Saini, Judicial Member – This appeal by the assessee is directed against the order of ld. CIT(A), Ghaziabad dated 15.03.2011 for the assessment year 2007-08, challenging the order of the ld. CIT(A) in not granting benefit u/s. 11 of the IT Act and in the alternate ground, it was submitted that the ld. CIT(A) should have held that the income of the assessee is exempt u/s. 10(23C)(iiiad) of the IT Act. ...