JUDGMENT

ORDER

K.S. Jhaveri, J. - By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby Tribunal has allowed the appeal of the assessee.

2. This Court while admitting the appeal on 07.12.2016 framed following substantial question of law :

"1. Whether on the facts and circumstances of the case the Hon''ble ITAT was justified in applying the Proviso of Section 12A(2), inserted w.e.f. 01.10.2014, with retrospective effect in spite of the facts that the proviso has no indication of being applied for the earlier years retrospectively."

3. In the case of assessee itself this court has already taken view in D.B. Income Tax Appeal No. 224/2010 dated 02.08.2017, wherein it has been observed as under :-

"1. Since in all these appeals, common questions of law and facts are involved, they are decided by this common judgment.

2. By way of these appeals, the appellants have challenged the judgment and order passed by the tribunal whereby the tribunal has allowed the appeals of the assessee, reversing the view taken by the Commissioner of Income Tax Jaipur-III, Jaipur vide judgment and order dated 30.09.2009 whereby the registration under Section 12A wa