Assessing Officer's Appeal Effect Valid; Section 263 Revision Lacks Jurisdiction as Assessee Secures 12AA Registration Per Tribunal.

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....Revision u/s 263 - AO has correctly gave appeal effect in favour of the assessee u/s. 11 to 13 because the assessee got registration u/s. 12AA of the IT Act as per directions of the Tribunal - Revision is without jurisdiction - AT....