In the result, the appeal of assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanithe Nimar Educational Society Cit(E) Harsud Road, Civil Lines Bhopal Vs. East Nimar, Khandwa (Appellant / Assessee) (Revenue) Pan: Aabtt 1409 K Assessee By Shri S.N. Agrwal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.04.2023 Date Of Pronouncement 14.06.2023

ac)(i) of the Act which means that the registration is granted in the category where the assessee was already granted registration u/s 12A of the Act. Therefore, this subsequent registration granted by the competent authority corroborates the claim of the assessee that the assessee was already granted registration. Since this issue is neither adjudicated