2018 (7) TMI 2275

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...., Mr. J.P. Khaitan, Sr. Adv. ORDER The respondent-assessee is a Trust registered under section 12A of the Income Tax Act, 1961. Their registration was cancelled by the Commissioner of Income Tax (Exemption) by an order passed under section 12AA(3) of the 1961 Act on 22nd June, 2010. The reason for which this cancellation order was passed was that the activities of the assessee-Trust were not g....

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....he Act. In the assessment order, which was passed on 25th March, 2013, he has referred to the decision of the Income Tax Appellate Tribunal. The Appellate Tribunal restored the registration of the Trust. But he undertook this exercise of adding the income for taxing on the ground that the appeal against the Appellate Tribunal's order was pending before this Court. Fact remains, however, that prio....