Rejection of Section 10(23C)(vi) Approval Challenged; Section 12AA Registration Not a Barrier, Reconsideration Ordered.

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....Application for approval u/s 10(23C)(vi) rejected - assessee is already granted registration u/s 12AA - registration u/s 12AA of the Act granted to the assessee should not be a bar for granting approval u/s 10(23C)(vii) - CIT(E) directed to decide the matter afresh - AT....