Assessee-trust filed  an application for grant of final registration under section 12A. Commissioner (E) held that objects of trust appeared to be restricted to benefit of a particular religious community or caste, which was Khoja Shia Ishna Ashari Samaj and thus, section 13(1)(b) would be applicable and dismissed application for grant of final registration. On appeal the Tribunal held that provisions of section 13 can be invoked only at time of assessment and not at time of grant of registration under section 12A. Matter is   restored to file of CIT (E), for de-novo consideration.