Court No. - 3 Case :- INCOME TAX APPEAL No. - 15 of 2014 Appellant :- Commissioner Of Income Tax -1 Aayakar Bhawan Lucknow Respondent :- M/S Uttar Pradesh Avas Evam Vikash Parishad 104 M.G. Lucknow Counsel for Appellant :- Ghan Shyam Chaudhary,Ashish Bansal,S.K.Garg,Syed Mohammad Abuzar Zaid, Alok Mathur Counsel for Respondent :- Desh Deepak Chopra Hon'ble Sudhir Agarwal,J. Hon'ble Ravindra Nath Mishra-II,J. 1. Heard Sri Alok Mathur, learned Counsel for appellant and Sri Desh Deepak Chopra, learned Counsel for respondent. 2. This appeal under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as Act, 1961) has arisen from judgment and order dated 30.01.2014 passed by Income Tax Appellate Tribunal, Lucknow Bench, Lucknow (hereinafter referred to as Tribunal ) in Income Tax Appeal No. 405/LKW/2012. 3. This appeal was admitted on following substantial question of law: Whether under facts and circumstances of case, learned ITAT was right in holding that registration granted u/s 12 of I.T. Act cannot be cancelled by CIT under provisions of Section 12AA (3) of I.T. Act when activities of assessee were hit by first and second proviso to section 2(15) of I.T. Act w.e.f. 01.04.2009. 4. Learned counsel for parties at outset could not dispute that issue raised in this appeal is squarely covered by this Court s judgment in Income Tax Appeal No. 107 of 2016: Commissioner of Income Tax, (Exemption), Lucknow Vs. M/s Yamuna Expressway 2 Industrial Development Authority and other two connected appeals decided on 21.04.2017. 5. For reasons stated in aforesaid judgment, question raised in this appeal is answered against Revenue. 6. Appeal is accordingly dismissed. Order Date :- 18.7.2017 Arvind Commissioner of Income-tax -1, Lucknow v. Uttar Pradesh Avas Evam Vikash Parishad