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<h1>High Court grants provisional registration under Income Tax Act for Assessment Years 2022-27</h1> The High Court of Orissa granted provisional registration to the Respondent under Section 12-A of the Income Tax Act, 1961 for the Assessment Years ... Exemption u/s 11 - objects of the trust or institution and the genuineness of its activities - Respondent has handed over a copy of the order for provisional registration in Form-10 AC granting registration to the Respondent u/s 12-A Respondent, contends that the issues raised in the present appeals have become academic. Mr. R.S. Chimanka, learned Senior Standing Counsel for the Department states that he will have to seek instructions. List along with [2022 (12) TMI 1420 - ORISSA HIGH COURT] The High Court of Orissa granted provisional registration to the Respondent under Section 12-A of the Income Tax Act, 1961 for the Assessment Years 2022-23 to 2026-27. The issues raised in the appeals were considered academic. The case was listed for further proceedings on December 14, 2022.