Assessee company incorporated u/s. 25 of the Companies Act, filed an application in Form No 10A for registration u/s. 12AA. The CIT(E) while processing the application, observed that, although main objects are charitable in nature, several incidental objects are commercial in nature as also the intent to carry out activities outside India are contrary to  provisions of section  11(1)(a), and thus rejected the application for registration.  On Appeal, the Tribunal held that, considering the main objects of the assessee being charitable in nature, and assessee proposes to carry out its activities in accordance with its objects, the assessee is entitled for registration. Furthermore, the question of looking into violations u/s. 11(1)(a), or intentions to carry out objects which are commercial in nature  will be examined while granting  benefit of exemption u/s. 11, and not while granting registration u/s. 12AA.