Assessee filed applications for renewal of registration u/s. 12A(1)(ac)(iii) and S. 80G(5)(iii) in Form No. 10AB. 3 Notices providing an opportunity of hearing were issued to the assessee, which remained non-complied. No adjournment applications were filed. In appeal, no justifiable reasons were submitted. Tribunal held that Tribunal cannot be used as a forum for seeking restoration of the matter and allowing another innings before the CIT(Exemption). Appeals of the assessee were dismissed, and 12AB and 80G Rejection orders were upheld.