Assessee-trust, running a school, filed application for registration under S.12AA o the Act.  CIT(E)  held that  the  assessee had been claiming exemption under section 10(23C)(iiiad) and, therefore, should not have filed application under section 12AA of the Act. He also held that the  assessee was running a school which had not been reflected in byelaws as objects of society as contained in Memorandum of Association, accordingly, assessee’s application for registration was rejected. Tribunal held that as regards first objection, Tribunal was of view that assessee was free to avail registration under any alternative provision if more than one alternatives were available and, thus, assessee was eligible for registration under section 12AA for which it had applied. As regards   second objection was concerned, Tribunal concluded that mere non-mentioning of schools and colleges in Memorandum of Association did not disentitle assessee for getting registration under section 12AA. Accordingly set aside the order passed by CIT(E). On appeal by the revenue High Court affirmed the view of the Tribunal.