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2020 (2) TMI 574 - MADHYA PRADESH HIGH COURTExemption u/s 11 - entitlement to registration u/s 12AA - HELD THAT:- There was material before the learned Tribunal to hold the entitlement of the assessee to grant of registration under Section 12AA of the Act. There is no dispute that the assessee is registered under the Societies Act and is engaged in imparting education, which is undoubtedly a charitable activity. It is not the case of the appellant that the previous order dated 10.12.2010 of the Assessing Officer whereby on being satisfied with the aims and objects of the assessee the returned income of the assessee was accepted under Section 143(3) was illegal in any manner and therefore, could not have been relied upon. So far as the contention of the learned counsel that instead of directing for grant of registration under Section 12AA of the Act, the matter should have been remanded to the CIT for fresh consideration, is only in the realm of submission. In our considered view, once the assessee was found to be entitled to grant of registration under Section 12AA of the Act, the learned Tribunal has not committed any error in directing the CIT to grant registration. Thus, the order passed by the learned Tribunal is in accordance with law - Decided in favour of the assessee
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