2014 (8) TMI 1154

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....i Mahavir Singh, JM : This appeal by revenue is arising out of order of CIT(A), Central-III, Kolkata in Appeal No. 87/CC-XXIII/CIT(A)C-III/11-12/Kol dated 21. 06. 2012. Assessment was framed by ACIT, CC-XXIII, Kolkata u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for Assessment Year 2009-10 vide his order dated 26. 12. 2011. 2. The only issue in this appeal o....

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....by observing as under: "In this regard, it may be mentioned that Ld. CIT, central-III, Kolkata by his order u/s. 12AA(3) of the I. T. Act dated 22. 06. 2010 cancelled the registration of the Trust which it enjoyed u/s. 12 of the I. T. Act. The order is still valid. Hence, the assessee is assessed in the status of AOP and exemption u/s. 11 of the Act is denied. " Aggrieved, assessee pre....