Assessee, an educational institution, had filed an application before Commissioner (E) seeking registration under section 12A  of the Act. Commissioner (E) rejected  the application of  on ground that assessee had not filed return of income and had not obtained permission from Central Board of Direct Taxes while earning income abroad and, thus, it had violated provisions of Act.  Tribunal held that   for next assessment year 2020-21, assessee had been granted registration by Commissioner (E) under section 12A and remanded matter back to file of Commissioner (E) with direction to grant registration under section 12A if objectives and activities of assessee were found to be same. On appeal High Court affirmed the order of the Tribunal. (AY. 2019-20)