Assessee-society, established in year 1932, was running number of educational institutions. It filed an application for registration under section 12AA. Said application was rejected by Commissioner (E) by an order dated 29-9-2009. Tribunal allowed assessee’s appeal and granted registration to assessee. High Court also upheld the order passed by Tribunal.  On SLP the court held that  assessee had a registration certificate valid up to assessment year 2026-27. Court also held that since registration granted to assessee was in existence for more than a decade, instead of going into merits of controversy, appeal filed by revenue against order of High Court was  disposed of, leaving it open to revenue to take appropriate steps in case it was found that the assessee-society was violating any of the terms for grant of registration.