Assessee, an educational society, claimed exemption under section 10(23C)(iiiad). Application was rejected but application for registration under section 12A was granted for and from assessment year 2017-18. Assessing Officer declined assessee’s exemption on grounds that gross receipts of assessee-society exceeded Rs. 1 crore and assessee-society had not applied for registration either under section 10(23C)(vi) or 12A.  Commissioner (Appeals) also upheld view taken by Assessing Officer. On appeal the Tribunal held in view of CBDT Circular No. 1/2015, benefit of sections 11/12 would be available to an assessee for a period prior to year of registration despite that no application for registration for said period had been filed subject to condition that assessment proceedings for said earlier assessment year are pending before Assessing Officer on date of registration under section 12AA. Matter was  restored to Assessing Officer’s file for framing of a fresh assessment. (AY. 2016-17)