Assessing Officer assessed income of assessee-trust as an Association of Persons (AOP).  Tribunal held that only reason why Assessing Officer assessed income of assessee as an ‘AOP’ was that registration granted to assessee under section 12AA was cancelled by Commissioner.  Order of cancellation of registration was set aside by Tribunal and, therefore, direction was issued to Assessing Officer to assess assessee as a trust and not as ‘AOP’. Dismissing the appeal of the Revenue the Court held that Trust cannot be assessed as an AOP.   (AY.  2009-2010)