Assessee, an educational society, had applied for registration under section 12AA of the Act.  CIT (E) rejected registration application of assessee on ground that assessee-society favoured some students through fee concession etc. which was held as against stated objects of society.  On appeal, Tribunal had set aside matter back to Commissioner (E) for one more opportunity to assessee for substantiating its claim.-Meanwhile, assessee in view of amended provisions of registration under section 12AB applied before Commissioner (E) invoking section 12A(1)(ac)(v). Commissioner (E) rejected application of assessee observing that no change or modification in objects of society was made.  Thereafter, in compliance of order of Tribunal, Commissioner (E) vide his order dated 27-2-2023 allowed registration under section 12AA for period from assessment years 2017-18 to 2021-22 subject to certain conditions. Tribunal held that in view of registration under section 12AA granted post facto, since assessee-society had become eligible for applying for registration under section 12AB making application under section 12A(1)(ac)(i), matter is   restored to Commissioner (E) for deciding afresh.