In ….Commissioner Of Income Tax Appellant Mr. R.s. Chimanka, Sr. S.c v. Restoration India Mission Ltf Centre, the High Court (2022) dismissed the appeal under Section 12 of the Income-tax Act. The decision went in favour of the assessee.
Decision: The appeal is dismissed in the above terms.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Order No.
02.
IN THE HIGH COURT OF ORISSA AT CUTTACK
ITA No.60 of 2018
….Commissioner of Income Tax Appellant Mr. R.S. Chimanka, Sr. S.C.
-versus-
Restoration India Mission LTF Centre
Respondent
….
CORAM:
THE CHIEF JUSTICE
JUSTICE R.K.PATTANAIK
ORDER22.03.2022
1. This appeal by the Revenue questions an order of the Income Tax Appellate Tribunal (ITAT) directing the Revenue to grant registration to the Respondent Assessee under Section 12-AA of Income Tax Act, 1961. This appeal has not been listed even once in the last five years. Therefore, there has been no stay of the impugned order till date. In all probability, the Assessee has been granted the registration in compliance with the directions issued by the ITAT. Consequently, the Court is not inclined to frame the questions of law as urged. They are left open for consideration in some other appropriate case.
2. The appeal is dismissed in the above terms.
(Dr. S. Muralidhar)
Chief Justice
(R.K. Pattanaik)
Judge
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