Commissioner Of Income Tax v. Restoration India Mission,Ltf Centre

IN THE HIGH COURT OF ORISSA AT CUTTACK

ITA No.60 of 2018 Commissioner of Income Tax ....

Appellant Mr. R.S. Chimanka, Sr. S.C.

-versusRestoration India Mission LTF Centre ....

Respondent

CORAM:

THE CHIEF JUSTICE JUSTICE R.K.PATTANAIK Order No.

ORDER

22.03.2022 02.

1. This appeal by the Revenue questions an order of the Income Tax Appellate Tribunal (ITAT) directing the Revenue to grant registration to the Respondent Assessee under Section 12-AA of Income Tax Act, 1961. This appeal has not been listed even once in the last five years. Therefore, there has been no stay of the impugned order till date. In all probability, the Assessee has been granted the registration in compliance with the directions issued by the ITAT. Consequently, the Court is not inclined to frame the questions of law as urged. They are left open for consideration in some other appropriate case.

2. The appeal is dismissed in the above terms. (Dr. S. Muralidhar) Chief Justice (R.K. Pattanaik) Judge TUDU/KABITA