Bench: Its Hearing Before Your Honour.”
2) Act, 2014 issued by CBDT vide circular no. 01/2015 circulated vide F. No. 142/12/2014-TPL clearly spell out the intent of amendment. For the sake of clarity relevant portion is reproduced as below:- "8. Applicability of the registration granted to a trust or institution to earlier years 8.1. The provisions of section 12A of the Income-tax Act, before amendment