Tribunal held that the first aspect of grant of registration under section 12A / 12AA of the Income-tax Act, 1961 is that the object of the assessee should be charitable in nature. The assessee was engaged in imparting education and the objects were of charitable nature and this had been accepted by the High Court. As far as the genuineness of the activities of the assessee was concerned, the assessee had filed on record the audited accounts for different assessment years with the assessment orders for the respective years and no adverse comments had been made against the assessee. Where the activities undertaken by the assessee in the field of education were genuine, the assessee was entitled to registration under section 12A / 12AA . The Commissioner was directed to grant registration to the assessee from the date of the application moved by the assessee.( AY.2001-02)