Assessee-society, engaged in carrying of charitable and religious activity, filed an application seeking registration under section 12A. CIT (E) rejected the exemption on grounds that; firstly, assessee had without any approval wrongly claimed deduction under sections 10(23BBA) and 10(23C)(v); secondly, assessee could not explain source of investment made in construction of a new building and ; thirdly, assessee had received corpus donation in absence of registration under section 12AA  Held that wrong claim of exemption under sections 10(23BBA) and 10(23C)(v) would not debar assessee from getting registration under section 12AA as registration under section 12AA was not dependent either upon section 10(23BBA) or 10(23C)(v).  In response to query raised regarding investment in construction of building, assessee had furnished supporting evidence to explain such source. Receipt of corpus donation in absence of registration under section 12AA should not cloud vision of Commissioner (E) at stage of granting registration under section 12AA. There was nothing on record to suggest that either activities of assessee-society were not genuine or objects were not of charitable or religious nature.On facts the Tribunal directed the  CIT (E)  to grant registration. Fact that authority concerned was directed to grant registration under section 12AA to assessee, matter was to be remanded back to Commissioner (E) for considering assessee’s application  under section 80G for approval afresh.