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2019 (1) TMI 1634 - HC - Income TaxRegistration u/s 12AA - whether direction for registration can be issued by Tribunal or not while exercising appellate jurisdiction? - HELD THAT:- Refer the following questions to the Larger Bench: "(i) whether Income Tax Appellate Tribunal while hearing appeal in a matter where registration under Section 12 AA has been denied by Commissioner Income Tax can itself pass an order directing Commissioner to grant registration or should leave the matter to be considered by Commissioner Income Tax to consider matter afresh giving rise to further litigation in the matter; (ii) whether co-extensive appellate jurisdiction conferred upon Income Tax Appellate Tribunal being a last court of fact can be read to confer upon it similar powers as been exercised by authorities below whose orders are considered in appeals by Tribunal"
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