Held, that the territorial jurisdiction was overruled by the concurrent jurisdiction which was covered by the Central Board of Direct Taxes Notification No. 52 of 2014, dated October 22, 2014. Furthermore, the registration under section 12AA was in action from the year of application. The year of application was considered as deemed registration and the claim of deduction under sections 11 and 12 should be applicable accordingly. Therefore, the assessing authority had acted beyond jurisdiction. The assessee’s case is covered under deemed registration and would be entitle to claim exemption under section 11 of the Act.  (AY. 2014-15, 2015-16).