CIT (E ) rejected assessee’s application u/s 12AA of the Act . High Court held that   as there was no adverse material against assessee to come to conclusion that it was not a charitable institution or organization it is entitle to registration (CIT v. Lok Sewa Sansthan Samiti Sonebhadra  ITA No 139 of 2011  dt 2-07-2013). Following the order of granting of registration the Court held that once registration is granted application u/s. 80G(5) cannot be rejected.