TMI Blog2014 (8) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, the A. O. is directed to grant exemption u/s. 11 of the Income Tax Act, given that the appellant’s registration is restored. Since CIT(A) has restored the registration of assessee by following the decision of Tribunal in assessee’s own case passed [2012 (2) TMI 659 - ITAT KOLKATA] and Ld. Sr. DR is unable to point out any mistake in the said order, we find no infirmity in his order and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... round no. 1: 1. That Ld. CIT(A) has erred in allowing assessee s appeal without appreciating the totality of circumstances of the case and material brought on records by the AO during the course of assessment proceedings. 3. We have heard rival submissions and gone through facts and circumstances of the case. Briefly stated facts are that the assessee trust granted registration u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal before the ITAT against the order cancelling the registration u/s. 12A passed by CIT(C)-III, Kolkata and the Tribunal vide its order in ITA No. 1477/K/2010 dated 24. 02. 2012 quashed the said order of CIT and allowed assessee s appeal. The CIT(A) following the said decision of ITAT restored the registration u/s. 12A granted to the assessee and directed the AO to grant exemption u/s. 11 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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