Assessee-trust filed an application for registration under section 12AA. CIT  (E) rejected  on ground that assessee-trust had not incurred any expense on actual charitable activity as mentioned in its Memorandum of Association.  On appeal the Tribunal held that,  since assessee had failed to establish carrying out of any of activities in consonance with stated charitable purposes of trust, in view of natural justice, it is deemed fit that assessee should be allowed one more opportunity to prove its claim before CIT(E)  accordingly, CIT(E)is directed to pass a de novo order in accordance with law after providing reasonable opportunity.