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2017 (9) TMI 1703 - HC - Income TaxRegistration u/s 12AA cancelled - AO was of the opinion that the assessee is to be treated like any other assessee - whether Hon'ble Income Tax Appellate Tribunal was justified in relying on its decision for restoring of registration u/s. 12A - Held that:- Merely because the Revenue has challenged the order passed by the Tribunal restoring assessee's registration under Section 12A of the IT Act and that Appeal is admitted and pending means we must, as of right or course, entertain this Appeal, was our specific query. Which principle of law will enable the Revenue to urge that the order of the Tribunal should be interfered with, has not been clarified. The only argument is, namely, if the Revenue succeeds in the Appeal challenging the order of the Tribunal restoring assessee's registration, then it may be open for the Revenue to tax its income and by holding that both Sections 11 and 12 of the IT Act have no application thereto. We do not think that such ifs and buts would permit the Revenue to get over a presently binding order of the Tribunal. That order of restoration of registration binds the Revenue. That order has not been quashed and set aside by this Court. The Appeal is merely admitted. To our mind, the question as proposed in the present matter is not a substantial question of law.
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