Assessee is a company registered under provisions of Companies Act, 2013 with an object to working towards education and betterment of kids. It ran educational cafes at multiple locations wherein kids could walk in cafes and study using resources and using free app access for standards 6 to 10. Commissioner (E) found certain discrepancies in details furnished by assessee and asked for their clarification, however assessee had not complied to this notice. Commissioner (E) rejected application filed by assessee and also cancelled provisional registration granted under section 12AB.  On appeal the Tribunal held that since application for registration was decided ex-parte i.e. for want of prosecution, order passed by Commissioner (E) is  set-aside and matter was to be remanded back to him with a direction to decide issue afresh as per fact and law after providing reasonable opportunity of hearing to assessee  as regards registration and also claim u/s 80G  of the Act.