TMI Blog2019 (1) TMI 1634X X X X Extracts X X X X X X X X Extracts X X X X ..... hether 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 app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for respondent. 3. This appeal under Section 260-A of Income Tax Act, 1961 (herein after referred to as the Act, 1961)) has arisen from judgment and order dated 30.01.2017 passed by Income Tax Appellate Tribunal, Lucknow Bench, Lucknow (herein after referred to as Tribunal ) in ITA No. 576/LKO/2016. 4. Learned counsel for appellant submitted that Tribunal by means of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the contrary relied on another Division Bench judgment in Income Tax Appeal No. 107 of 2016: Commissioner of Income Tax (Exemption), Lucknow Vs. M/s Yamuna Expressway Industrial Development Authority, decided on 21.04.2017, wherein Division Bench in para 79 held as under: One objection, which has been advanced seriously, is that Tribunal should not have directed to grant registration s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. 6. We find that the judgment in Income Tax Appeal No. 107 of 2016 (supra) has been referred by Division Bench in Income Tax Appeal No. 112 of 2013 (supra), but appears observations made in para 79 were not brought to the notice of the Court and, therefore, two judgments have resulted in different answer to the question, whether direction for registration can be issued by Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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