Registration under Sec 10(23)C

Dear P.R.Vittal Rao,

I also agree with what u r saying, that Registration u/s 10(23C)(iid) is not compulsory...

Since ur Institute is registered u/s 12, then it's income is exempt based on the Provisions of Sec 11 & 12..

Sec 10 has no role to play in case of exemptions u/s 11 & 12.

The objective of Section 10(23),  35(1) and 12AA  are absuletely seperate.

May please go through Income tax Rules

Be satisfied with Notice clauses and reply accordingly

in other difficulty we may contact to me on my mobile 9015900450