Section 12AA registration cannot be denied merely because assessee claimed exemption u/s 10(23C)

CIT (E) Vs M/s Beant College of Engineering & Technology (Punjab and Haryana High Court) The Tribunal while dealing with the objection of the CIT(E) that the assessee had been claiming exemption under Section 10(23C)(iiiad) of the Act and, therefore, should not have filed the application under Section 12AA of the Act, had noticed that the assessee was free to avail registration under any alternative provision if more than one alternatives were available and the assessee was eligible for registration under Section 12AA of the Act for which it had applied. Regarding the second objection that...