The reasons mentioned by learned CIT(Exemption) in his impugned order dt. 27th Sept., 2016, rejecting assessee's application for registration under s. 12A r/w s. 12AA of IT Act, are totally irrelevant considerations as far as decision granting registration under s. 12A r/w s. 12AA of IT Act is concerned. Assessee's application for registration under s. 12A r/w s. 12AA of IT Act cannot be rejected by learned CIT(Exemption) relying on irrelevant considerations, merely on the basis of an unsustainable conclusion. Any rejection of assessee's application for registration under s. 12A r/w s. 12AA of IT Act has to be supported by a speaking order stating in clear terms in what manner the requirements under s. 12A r/w s. 12AA of IT Act have not been fulfilled by the assessee. As learned CIT(Exemption) has failed in these respects, his impugned order dt. 27th Sept., 2016 cannot be upheld. In view of the foregoing, we direct the learned CIT(Exemption) to grant registration to the assessee under s. 12A r/w s. 12AA of IT Act.