TMI Blog2013 (6) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 20.03.2009 of the Hon ble ITAT canceling the order passed by the CIT, Central-III, Kol, on 31.12.2008 u/s 12AA(3) of the Act has been appealed before the Hon ble High Court u/s 260A of the Act and is not conclusive at this point of time. 2. In the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in directing the AO to grant exemption u/s 11 of the I.T. Act to the assessee when the status of the assessee that was held as AOP for the reason as discussed in the assessment order was not challenged by the assessee. 2. The first ground of appeal relates to the order of the CIT(A) directing the AO to grant exemption under section 11 of the I.T. Act to the assessee trust. 3. Brief facts of the case are that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT,C-III, Kolkata was quashed. The assessee also filed order dated 26.11.2009 of the Tribunal passed by C Bench, Kolkata in the case of the assessee for the assessment year 2006-07 in ITA No.1689/Kol/2009 and of A Bench, Kolkata in ITA No.1160/Kol/2011 for the assessment year 2008-09 where the department had filed the appeal against the order of the CIT(A), C-III, Kolkata. The Tribunal, on consideration of the facts, held that unless and until the order of the Tribunal is reversed by the High Court, it has to be given effect. The Tribunal, by relying on the decision reported in 217 ITR 744 in the case of CIT-vs- Darshan Talkies, held that the order of the Tribunal was the order which was binding and accordingly the appeal of the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of Revenue s appeal is directed against the order of CIT(A) directing the AO to grant exemption under section 11 of the Act to the assessee when the status of the assessee was held as AOP for the reasons discussed in the assessment order. 6. Brief facts of the case are that the AO assessed the assessee as an AOP in place of a trust because the ld. CIT,C-III, Kolkata had cancelled the registration of the trust vide order dated 31.12.2008 passed under section 12AA(3) of the Act. Thereafter, the Tribunal vide its order dated 20.03.2009 in ITA No.96/Kol/2009 quashed the order of the CIT, Central-III, Kolkata canceling the registration under section 12AA(3) of the Act. Thus, the registration cancelled by the ld. CIT was restored in appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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