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2018 (7) TMI 2275 - CALCUTTA HIGH COURTExemption u/s 11 - registration u/s 12A Cancelled - reason for which this cancellation order was passed was that the activities of the assessee-Trust were not genuine and were not being carried out in accordance with the objects of the Trust - HELD THAT:- As of now, the assessee’s registration under section 12A of the Act stands. The present appeal relates to assessment year 2010-11. AO has added the excess of income over expenditure for the purpose of taxing the same under the Act. In the assessment order, which was passed on 25th March, 2013, he has referred to the decision of the Income Tax Appellate Tribunal. The Appellate Tribunal restored the registration of the Trust. But he undertook this exercise of adding the income for taxing on the ground that the appeal against the Appellate Tribunal’s order was pending before this Court. Fact remains, however, that prior to the date of the assessment order, the appeal of the revenue stood dismissed. There is no other pending appeal which has been brought to our notice at the time of hearing. The assessee’s appeal before the Commissioner was allowed on the ground that the Tribunal had restored the registration. On the very same ground, the Tribunal sustained the assessee’s case in appeal preferred by the revenue. Now, the revenue has approached us again with this appeal. The point of law involved in this appeal stands covered by the decision of the co-ordinate Bench in confirming the Tribunal’s decision restoring registration of the assessee.
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