In Mr. R.s. Chimanka, Sr. S.c v. M/S. Shushrusha Charitable Trust …, the High Court (2022) dismissed the appeal.
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.52 of 2018
Appellant
Commissioner of Income Tax
….
Mr. R.S. Chimanka, Sr. S.C.
-versus-
M/s. Shushrusha Charitable Trust ….
Respondent
CORAM:
THE CHIEF JUSTICE JUSTICE R.K.PATTANAIK
ORDER
22.03.2022
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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