https://www.taxtmi.com/caselaws?id=400179 The High Court dismissed the Revenue's appeal challenging the order granting registration under Section 12AA of the Income Tax Act, 1961. The Court held that since the main appeal had been dismissed earlier due to low tax effect, the Revenue could not pursue the present appeal. It emphasized the need for the Revenue to take steps to restore the appeal if they disagreed with its dismissal. As a result, the Tax Case Appeal was dismissed, leaving the Substantial Questions of Law unresolved and no costs imposed. en-us Thu, 08 Oct 2020 00:00:00 +0530 Thu, 29 Oct 2020 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400179 The High Court dismissed the Revenue's appeal challenging the order granting registration under Section 12AA of the Income Tax Act, 1961. The Court held that since the main appeal had been dismissed earlier due to low tax effect, the Revenue could not pursue the present appeal. It emphasized the need for the Revenue to take steps to restore the appeal if they disagreed with its dismissal. As a result, the Tax Case Appeal was dismissed, leaving the Substantial Questions of Law unresolved and no costs imposed. Case-Laws Income Tax Thu, 08 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400179