ITAT Kolkata Dismisses Appeal as Infructuous After 12AB Registration Granted

Bhaba Vs CIT (Exemption) (ITAT Kolkata)  In the case of Bhaba Vs CIT (Exemption), the Income Tax Appellate Tribunal (ITAT) Kolkata dismissed an appeal as infructuous after it was discovered that the appellant, an assessee, had already been granted a registration under Section 12AB(1)(b) of the Income Tax Act. The assessee had initially filed an appeal against an order from the Commissioner of Income Tax (Exemption) dated January 25, 2025, which had denied the benefit of a registration under Section 12A of the Act. However, a subsequent order from the same authority on January 28, 2025, grante...