Rvwpet/125/2019 Of Commissioner Of Income Tax(Exemptions) v. M/S.kalinga Relief And Charitable Trust

IN THE HIGH COURT OF ORISSA AT CUTTACK RVWPET No. 125 of 2019 Commissioner of Income Tax ….Petitioner(Exemptions) Mr. R.S. Chimanka, Senior Standing Counsel Mr. Avinash Kedia, Junior Standing Counsel-versus- ….M/s. Kalinga Relief and Charitable Opposite PartyTrust None CORAM: THE CHIEF JUSTICE JUSTICE K.R. MOHAPATRA Order No. ORDER 03.03.2023 02. 1. Mr. R.S. Chimanka, learned Senior Standing Counsel for the Petitioner-Income Tax Department points out that the matter pertains to registration under Section 12A of the Income Tax Act, 1961 and not raising any issue of monetary limit of the tax effect. Consequently, the circular in that regard is not applicable. Petitioner-Income Tax Department points out that the matter pertains to registration under Section 12A of the Income Tax Act, 1961 and not raising any issue of monetary limit of the tax effect. Consequently, the circular in that regard is not applicable. 2. For the aforementioned reasons, the order dated 30[th] November, 2018 disposing of I.T.A. No.101 of 2017 is recalled and the said ITA is restored to its original file. 3. The review petition is accordingly disposed of. (Dr. S. Muralidhar) Chief Justice (K.R. Mohapatra) Judge