2017 (2) TMI 220

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....ant : Ghan Shyam Chaudhary For the Respondent : Mudit Agarwal,Ruhi Gill ORDER 1. Heard Sri Ghan Shyam Chaudhary, Advocate, for respondent and Sri Mudit Agarwal, Advocate, for respondent. 2. This appeal under Section 260A of Income Tax Act, 1961 (hereinafter referred to as "Act, 1961") has arisen from judgment and order dated 27.05.2014 passed by Income Tax Appellate Tribunal, Lucknow B....

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....T (2008) 216 CTR 167 when it was not found to be legally correct subsequently by the jurisdictional High Court in the case of Muzaffarnagar Development Authority in ITA No. 348 of 2008 dated 05-08-2013 and the question has been referred to larger bench of Hon'ble High Court. III. Whether on the facts and circumstances of the case, the Hon'ble ITAT has failed to appreciate that the....

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.... or refusing registration, before the expiry of six months as provided under Section 12AA(2) of the Income Tax Act, 1961 would result in deemed grant of registration; and (ii) Whether the Division Bench judgment of this Court in the case of Society for the Promotion of Education, Adventure Sport & Conservation of Environment vs. Commissioner of Income Tax (2008) 216 CTR (All) 167 holding ....