The Commissioner denied registration to the assessee under section 12AA of the Income-tax Act, 1961 and approval under section 80G. On appeal the Tribunal held that the Commissioner misdirected himself in wrongly assuming that the assessee had collected capitation fees from students for admission, which act of the assessee according to him was akin to sale of seats. When this was denied by the assessee, he had not conducted a preliminary enquiry on this issue. Since the assessee had filed an application for registration under section 12AA on August 17, 2012, the provisions of sections 11 and 12 shall apply in relation to the income of such assessee from the AY. 2013-14. If the Commissioner was satisfied that the assessee satisfied the conditions stipulated under section 80G(5) read with rule 11AA of the Income-tax Rules, 1962, the assessee was to be granted approval under section 80G from the financial year 2012-13, i. e., AY. 2013-14.