Assessee-trust filed application for registration of trust under section 12AB. Commissioner (E) denied same observing that various objects which were otherwise charitable in nature, were for benefit of a particular religious community i.e. Muslims only. On appeal  the Tribunal held  provisions of section 13 can be invoked by Assessing Officer while framing assessment   and not by Commissioner while considering application for registration under section 12A/12AB.  Accordingly the order is set aside  and CIT( E) is directed for   de novo consideration with direction not to disentitle assessee for grant of registration. Followed, CIT( E) Bayath Dasha Oswal Jain Mhajan Trust (2016) 243 Taxman 60 ( Guj)( HC).  (AY. 2022-23)