Assessee was a charitable institution registered under section 12A of the Act.  In relevant years, assessee claimed amount remitted to educational universities outside India as application of income under section 11(1)(c) of the Act. Assessing Officer held that since no approval for aforesaid purpose was granted by CBDT as required under proviso to section 11(1)(c), assessee’s claim for exemption of income could not be allowed. During pendency of appellate proceedings, CBDT granted approval sought by assessee by passing an order which was specifically ‘stated to have effect for period covered by assessment years 2009-10 to 2016-17.  Based on said approval by CBDT, Assessing Officer rectified assessment order under section 154 whereby impugned addition made in assessment order passed under section 143(3) was deleted. Commissioner (Appeals), however, took a view that rectification order under section 154 did not merit consideration as appeal had been filed against order of Assessing Officer passed under section 143(3). He further held that CBDT’s approval dated 10-11-2015, was not retrospective in nature and, thus, said approval could not apply to assessment years in question. Commissioner (Appeals) thus restored addition made by Assessing Officer in original assessment order. On appeal the Tribunal held that once disallowance of exemption was deleted by Assessing Officer, by way of a rectification order which stood merged with assessment order, it was not open to Commissioner (Appeals) to still examine merits of such a disallowance of exemption and declare his legal opinion on same. Tribunal also held that so far as second objection taken by Commissioner (Appeals) was concerned, in view of fact that even though approval granted by CBDT was not specifically stated to be retrospective in nature, yet it was clarified that it would have effect for period covered from assessment years 2009-10 to 2016-17, there was no escape from position that said approval covered assessment years in question, therefore the order passed by Commissioner (Appeals) was set aside.  (AY. 2011 12, 2012-13)