TMI Blog2022 (6) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... see 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brevity) is directed against the order dated 21/6/2013 passed by the Income Tax Appellate Tribunal C Bench in I.T.A. No. 1134/Kol/2012 for the assessment year 2009-2010. The revenue has suggested the following substantial questions of law for consideration : I. Whether on the facts and in the circumstances of the cases the Learned Tribunal has erred in law in dismissing the departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses the Learned Tribunal has erred in law in dismissing the Departmental Appeal by directing to allow exemption under Section 11 to the assessee Trust, without considering the judgement given by the Hon ble Bombay High Court in the case of Sinhagad Technical Education Society-Vs.- CIT, Central? We have heard Ms. Smita Das De, learned standing counsel for appellant/revenue and Mr. J.P. Khaitan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 . Learned Senior Counsel appearing for the respondent/assessee submitted that as against the order passed by the Tribunal dated 20.03.2009, the revenue had preferred an appeal before this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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