In the result, the both the appeals filed by the assessee are allowed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
10B on 30.09.2022 under sub clause (iii) of section (ac) of sub-section 12A of the Income Tax Act, 1961 for seeking registration u/s 12AB of the Act for the trust claimed to be created on 26.02.2020 by M/s Puri Oil Mills Ltd., a Company incorporated under the Companies Act, 1956, having its registered office at 302 Jyoti Sikhar Building