R. K. Panda, Accountant Member - I. T. A. No. 861/PN/2012 filed by the assessee is directed against the order dated March 29, 2012 passed by the Commissioner of Income-tax-II, Kolhapur under section 12AA(3) of the Income-tax Act, 1961, cancelling the registration granted to the assessee trust under section 12A of the Income-tax Act. I. T. A. No. 1423/PN/ 2012 filed by the assessee is directed against the order dated May 9, 2012 passed by the Commissioner of Income-tax-II, Kolhapur withdrawing approval accorded under section 80G(5)(vi) of the Income-tax Act, 1961. For the sake of convenience both appeals were heard together and are being disposed of by this common order.

I. T. A. No. 861/PN/2012

2. Facts of the case, in brief, are that the assessee is a trust, engaged in providing medical facility/aid. It was created by Dr. Almiya Dawood Parkar, and his wife Dr. (Mrs.) Mumtaj Alimiya Parkar, who were engaged in medical profession in their personal capacity, prior to creation of the trust. Later on they created the assessee trust vide trust deed dated March 28, 2002, appointing themselves as the only trustees, in the capacity of managing trustees, and secretary and treasurer, res