Assessee was a Resident Welfare Association enjoying registration u/s. 12AA of the Act. The assessee being a trust registered under Section 12AA of the Act has claimed the entire income receipt as exempt u/s. 11 of the Act. The AO and CIT(A) has held that assessee has wrongly claimed registration u/s. 12AA of the Act and taxed the entire income receipt of the appellant. The Tribunal held that the CIT(E) is authorized to decide the allowability of registration u/s. 12AA of the Act and the CIT(A) has no authority to question the authority of CIT(E.) for granting registration u/s. 12AA of the Act.