K.S.Jhaveri - (1.) In all these appeals common question of law and facts are involved hence they are decided by this common judgment.
(2.) By way of these appeals, the appellant has assailed the judgment and order of the tribunal whereby tribunal has dismissed the appeal of the department and confirmed the order of CIT(A). In the cross objection, no substantial question of law is framed.
(3.) This court while admitting the appeals framed following substantial question of law:- Appeal No.387/2011 admitted on 11.9.2015 "Whether the ITAT is right in law in not appreciating that provisions of section 13 (1) (b) which have an overriding effect over the provisions of section 11section 12, are applicable to the assessee society since the society has been created/established for the benefit of a particular community i.e Christians?" Appeal No.110/2012 admitted on 4.7.2012 "Whether the Tribunal was legally justified in setting aside the order of the CIT passed under section 12AA(3) cancelling the registration when the Registrar of Societies has also cancelled the registration of the respondent on account of irregularities found, police case and illegal activities carried on by the society?" ;