The appeals of the assessee stand allowed in above terms
Bench: :Smt. Annapurna Gupta & Shri Sunil Kumar Singh
b) of the 'Act', under section 11 & 12 of the 'Act' which is available to the 'appellant' in view of revised proviso to sub- section (2) of section 12A as appellant was duly Registered under section 12AA w.e.f 01.04.2013. 8. BECAUSE, the proceeding before 'CIT(A)' was extension of assessment proceedings and claim raised before 'CIT(A)', which accrued