AO couldn't rejection of sec. 12AA registration merely because assessee was claiming exemption u/s. 10(23C)

INCOME TAX: Where AO rejected assessee's claim for registration under section 12AA on ground that it had been claiming exemption under section 10(23C)(iiiad), since assessee was free to avail registration under any alternative provision if more than one alternatives were available, impugned order passed by Assessing Officer was to be set aside

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