SANKALP SEVA MISSION,KOLKATA vs. CIT(EXEMPTIONS), KOLKATA, KOLKATA

Per Dr. Arjun Lal Saini, AM: The captioned two appeals filed by the assessee, are directed against the orders passed by ld. Commissioner of Income Tax (Exemptions), Kolkata, u/s.12AA of the I.T.Act, & U/s 80 (G) (5)(vi) of the Income Tax Act,1961 ( in short ‘the Act’) both dated 04.05.2016. 2. Brief facts of the case qua the assessee are that the assessee trust applied for registration u/s.12AA of the I.T.Act but the ld. CIT(E) did not grant registration u/s.12AA observing the followings :- “The aforesaid Trust came into existence vide Trust Deed duly registered from Addl.