9911796707
TMI Blog2022 (6) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant Mr. J. P. Khaitan, Sr. Adv. Ms. Swapna Das, Adv. Mr. Siddharth Das, Adv. . ..for the respondent ORDER The Court : This appeal by the revenue under Section 260A of the Income Tax Act, 1961 (the Act, for brevity) is directed against the order dated 21/6/2013 passed by the Income Tax Appellate Tribunal "C" Bench in I.T.A. No. 1134/Kol/2012 for the assessment year 2009-2010. The revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee when the status of the assessee that was held as "AOP" for the reason as discussed in the assessment order was not challenged by the assessee ? III. Whether on the facts and circumstances of the cases the Learned Tribunal has erred in law in dismissing the Departmental Appeal by directing to allow exemption under Section 11 to the assessee Trust, without considering the judgement given by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an "AOP" was on the ground that registration granted to the assessee under Section 12AA of the Act was cancelled by the Commissioner of Income Tax. The Tribunal further noted the order of cancellation of registration dated 31.12.2008 was set aside by the Tribunal by an order dated 20.03.2009 and, therefore, direction was issued to the assessing officer to assess the assessee as a trust and not as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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