Assessee-trust was established in 1953 It applied for registration under section 12A/12AB. Commissioner (E) rejected the  application on ground that object of assessee were restricted to a particular community and, thus, assessee-trust is  established for benefit of a particular community and not for general public, and accordingly, provisions of section 13(1)(b) were applicable. On appeal the Tribunal held that   since the  assessee-trust was established much prior to commencement of Income-tax Act, 1961, embargo of section 13(1)(b) would not apply and, therefore, matter is   remanded back to Commissioner (E) to reconsider application of assessee on merit.