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2015 (10) TMI 2711

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..... he issue pertaining to conduct of assessee in treating itself as deemed registered is kept open and can be considered thereafter. Said conduct or its impact on other appeals can also be examined after such adjudication. Parties are given the liberty accordingly to raise all relevant challenges after such adjudication. - ITA NO.23 OF 2011, ITA NO.111 OF 2010, ITA NO.114 OF 2010, ITA NO.115 OF 2010 .....

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..... Judgment of Allahabad High Court in Income Tax Appeal No. 348 of 2008 decided on 05.02.2015. Before proceedings to pass suitable order in the matter, we note that in Appeal No. 23 of 2011 revenue is before us challenging order of ITAT setting aside the judgment of CIT cancelling registration under Section 12AA given to assessee from 01.04.2009. In this situation, without prejudice to his ot .....

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..... y, which have been given registration under Section 12AA and hence, it cannot be denied to this assessee. He also points out that at this stage Income Tax Department is not coming with a single instance to disqualify assessee to such registration. Advocate Shir Parchure has invited our attention to the fact that the Mumbai Cricket Association has not been given this registration. We do not wish .....

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..... wever, he has no objection if this issue is kept open for consideration after the decision on application dated 1.4.2003. In this situation, with the consent of parties, we pass following order (1) Application dated 1.4.2003 moved by petitioners for grant of registration under Section 12AA of Income Tax Act, 1961 shall be decided by competent authorities within period of three moths from tod .....

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