We find that the facts of the instant case are pari-materia in the sense that in the instant case, same educational courses were being conducted when the approval was withdrawn under section 10(23C)(vi) and subsequently approval was granted though under section 12AA of the Act which clearly bring out the incongruity which cannot be sustained in the eyes of law. Further, in the instant case, there is no adverse material against the assessee University rather the latter has submitted the decisions of the Hon’ble Rajasthan High Court where the degrees awarded by the assessee University in courses of A.N.M., G.N.M. and B.Ed. are held valid. The ld CIT/DR has drawn reference to regulations of Indian Medical Council and a public notice stating that the assessee University has not been approved by MCI for starting medical courses. In our view, whether the assessee University is required to obtain approval from MCI for conducting medical courses is a matter for the MCI or concerned appellate authority to decide, as far as the genuineness of activities of conducting such courses is concerned, there is no adverse material on record. Therefore, we find that the aforesaid decision in case of Geetanjali University support the case of the assessee university.