Assessee-trust claimed exemption of administrative expenditure under section 10(23C). Assessing Officer  held that assessee had not filed audit report, denied exemption. Assessee submitted before Commissioner (Appeals) that it was not registered under section 10(23C) and it had wrongly mentioned in return that it was registered under section 10(23C) and its real income after reducing expenditure or application of income be taxed.  Commissioner (Appeals) without adjudicating submissions of assessee dismissed appeal. On appeal the Tribunal held that  once assessee had no registration under section 10(23C) then its income was required to be computed by applying normal provisions of Act and net income only was required to be taxed as AOP. Since Commissioner (Appeals) had not adjudicated submissions of assessee, issue was to be remanded back to him to decide afresh by applying normal provisions of Act.  (AY. 2019-20, 2020-21)