2017 (8) TMI 1135

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....e for Respondent ORDER This appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order passed by the Income Tax Appellate Tribunal (Tribunal). 2. On 15.01.2010 this appeal was admitted on the following substantial questions of law :- "(c) Whether on the facts and in the circumstances of the case, the ITAT was correct in law, in directing the Commissioner to grant appr....

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....ion under Section 80G(5) of the Act on the ground that the respondent/assessee did not have registration under Section 12A of the Act. This, according to the Commissioner, was a pre-condition for registration under Section 80G(5) of the Act. 4. Mr. Dewani, learned counsel appearing for the respondent/ assessee states that respondent/assessee has been granted registration under Section 12A of the ....

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.... source of complaint. 7. However, Mr. Bhattad for the Revenue stated that the Revenue has challenged the order of this Court in Income Tax Appeal No.27/2011 (supra) dated 02.02.2012 before the Supreme Court. The special leave has been granted and it is awaiting disposal as Civil Appeal No.8194/2012 before the Supreme Court. Thus, it is submitted that this appeal be allowed. We are unable to under....