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TMI Blog2017 (8) TMI 1135X X X X Extracts X X X X X X X X Extracts X X X X ..... Act with effect from 01.04.2008 by the order of the Tribunal. Thus grant of registration under Section 80G(5) of the Act by the impugned order of the Tribunal cannot now be a subject matter of grievance for the Revenue. Also be pointed out that the impugned order of the Tribunal also records the fact that the respondent/assessee would be entitled to be registration under Section 80G(5) of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On 15.01.2010 this appeal was admitted on the following substantial questions of law :- (c) Whether on the facts and in the circumstances of the case, the ITAT was correct in law, in directing the Commissioner to grant approval under Section 80G(5) of the Act, even though the assessee had not furnished any details or evidence in support of its assertion on having registration under section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner, was a pre-condition for registration under Section 80G(5) of the Act. 4. Mr. Dewani, learned counsel appearing for the respondent/ assessee states that respondent/assessee has been granted registration under Section 12A of the Act with effect from 01.04.2008 by the order of the Tribunal. The Revenue had filed an appeal bearing Income Tax Appeal No.27/2011 (CIT vs. Shivaji Education Soci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) dated 02.02.2012 before the Supreme Court. The special leave has been granted and it is awaiting disposal as Civil Appeal No.8194/2012 before the Supreme Court. Thus, it is submitted that this appeal be allowed. We are unable to understand the above submission when no stay of the order dated 02.02.2012 passed by this Court, by the Apex Court has been brought to our notice. 8. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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