Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu
4. That, the Ld. Dy Commissioner erred in not having considered that registration u/s. l2AA of the Act was granted to the appellant-trust vide order dated 15.01.2003 w.e.f. 0 1.04.2002 and the same is I :- 34 -: ITA No. 368/CTK/2019 and others Roland Educational & Charitable Trust, Berahampur continuing and in such circumstances adding back the Excess of income over Expenditure