Dismissing the appeal of the Revenue the Court held that  the only reason for reopening of the assessment was the absence of registration under section 12A of the Act. Further, the assessee had not filed return of income for the AY in question. A finding had been recorded on the facts of the case by the Tribunal on this aspect and the allegation that the assessee was claiming deductions under sections 11 and 12 of the Act was held to be against the facts available on record. Hence the reassessment was not valid. (AY. 2012-13)