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These appeals preferred by the assessee are against the separate orders of Commissioner of Income-tax, Durgapur (hereinafter referred to as the Ld.CIT, Durgapur) dated 26.02.2013 denying registration u/s. 12AA of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) and denial of approval u/s. 80G of the Act.

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Sec. 11 of Income Tax Act, 1961— Exemption —Assessee societY eligible for grant of registration u/s. 12AA as the objects of the assessee society that “education” one of the main objects which is a charitable object/activity as per the definition of charitable activity in section 2(15) and the genuineness of the society stands established by the assessee which is running educational institutions, which imparts engineering courses and is recognised by the All India Council for Technical Education as well as established Polytechnic College - KALYAN EDUCATIONAL SOCIETY V/s CIT - [2020] 82 ITR (TRIB) 001 (ITAT-KOLKATA)