Held, that considering the provisions of section 12(2)(a) of the Act and also the explanatory note issued by CBDT Circular No. 1 of 2015, dated January 21, 2015 ([2015 371 ITR (St.) 22), since the proceedings were pending for the AY 2018-19 and in the meantime registration under section 12AA of the Act was granted the benefit of deduction under section 11 of the Act was available to the assessee. Further, there was no other finding of the authorities against the assessee of being involved in any other activities other than charitable activities for which registration under section 12AA of the Act had been granted. The Assessing Officer is directed  to allow the exemption under section 11 of the Act as claimed in the return of income. (AY. 2018-19)