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2022 (6) TMI 521 - HC - Income TaxTrust V/S AOP - Eligibility of Exemption u/s 11 - registration granted to the assessee u/s 12AA - HELD THAT:- Tribunal while considering the correctness of the said order noted that the only reason why the assessing officer assessed the income of the assessee as an “AOP” was on the ground that registration granted to the assessee u/s 12AA was cancelled by the CIT. 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 “AOP”. As submitted that as against the order passed by the Tribunal dated 20.03.2009, the revenue had preferred an appeal before this Court in [2022 (1) TMI 843 - CALCUTTA HIGH COURT] and that by judgment the appeal has been dismissed. We find that there is no error in the order passed by the Tribunal directing the assessee to be assessed as a trust and not as “AOP”. Decided against the revenue.
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