Held that due to late receipt of the order from the Commissioner (E) granting registration under section 12A the assessee could not mention it in its return of income. That omission of that fact could not be the reason for not giving the benefit under section 11 / 12 / 13 of the Act. Since the assessee had been granted registration under section 12A of the Act with effect from November 16, 2015, i. e., much before the return of income was in fact filed, the assessee was entitled to the benefit under section 11 / 12 / 13 of the Act unless the Assessing Officer during scrutiny was able to find out that there was misrepresentation in respect of its claim of voluntary donation or application of its income. Once section 12A registration had been granted to an assessee, its income had to be computed under Chapter III of the Act. There was a mistake apparent on the face of the record and the Assessing Officer was to grant benefits under section 11 / 12 / 13 of the Act in accordance with law. (AY. 2016-17)