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2020 (10) TMI 1153 - HC - Income TaxMaintainability of appeal on low tax effect - Exemption u/s 11 - granting the registration u/s 12AA over looking the provision to Section 12A[1][a][i] - HELD THAT:- Since the matter pertains to a registration under Section 12AA of the Act, the question of withdrawing the appeal on the ground of low tax effect would not arise. This submission cannot be considered at this juncture because the substantive appeal is no longer on the file of this Court and has been dismissed. The reasons may be many for such dismissal. If at all, the Revenue is of the view that the appeal should not be withdrawn and accordingly, dismissed, then appropriate steps should have been taken immediately in the year 2016 to restore the appeal. There is nothing on record before us today to indicate that such steps have been taken. Therefore, in our view, the Revenue cannot pursue the present appeal, when the appeal filed by the Revenue against the main order passed by the Tribunal was dismissed.
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