Assessee trust filed its application for registration under section 12AB. CIT (E) rejected registration on ground that assessee had failed to file documentary evidences to enable him to be satisfied about genuineness of activities of assessee and to verify if its activities were in consonance with its objects.  He also rejected application on ground that it was not filed within due date prescribed under section 12A(1)(ac)(iii). Tribunal held that  in absence of any details filed by assessee before any authority, there was no infirmity in order passed by Commissioner rejecting application for registration under section 12AB as not maintainable in law.