Commissioner (E) issued notices to assessee and after considering reply of assessee, he was not satisfied about charitable nature and genuineness of activities of assessee. Accordingly, he rejected application for registration filed by assessee and cancelled provisional registration granted to assessee under section 12AB read with section 12A. On appeal the  assessee contended that it had complied with notices issued by Commissioner (E) and if he was not satisfied, he should have provided one more opportunity to assessee to explain its case. Tribunal  remanded back to Commissioner (E) and decide application for registration afresh as per fact and law after providing reasonable opportunity of hearing to assessee.