Assessee-society was registered under Societies Registration Act, 1860. Under its management, a College and Senior Secondary School were running, not having their independent PAN numbers. Assessee-society applied for grant of registration under section 10(23C)(vi).PCIT  denied registration under section 12AA noting that rights/proprietorship of institutes and properties were restricted to family itself and not for enduring benefit to general public. On appeal the Tribunal held that there being a fundamental error in impugned order of Pr. Commissioner as Pr. Commissioner had denied registration under section 12AA, although assessee sought for registration under section 10(23C)(vi).  Matter restored back to PCIT to adjudicate appeal afresh on issue of grant of registration under section 10(23C)(vi) considering whether such College and School could be treated as an independent entity under section 10(23C)(vi) in absence of separate PAN numbers.