UDAY UMESH LALIT, J. - (1.) This appeal challenges the judgment and order dated 09-10-2018 passed by the High Court at Calcutta in ITA No. 116 of 2018 setting aside (i) the order dated 25.02.2016 passed by Commissioner of Income Tax (Exemption) ("CIT" for short) canceling registration of the respondent Trust ("Trust", for short) under Section 12AA of the Income Tax Act, 1961 ("the Act" for short); and (ii) the order dated 13.09.2017 passed by the Income Tax Appellate Tribunal ("the Tribunal", for short) dismissing appeals arising therefrom.
(2.) The Trust was registered under Section 12AA of the Act vide order dated 06.08.2010 and was also accorded approval under Section 80G(vi) of the Act.
(3.) In a survey conducted on an entity named School of Human Genetics and Population Health, Kolkata under Section 133A of the Act, it was prima facie observed that the Trust was not carrying out its activities in accordance with the objects of the Trust. A show cause notice was, therefore, issued by the CIT on 04.12.2015.;