Assessee-trust filed an application for registration under section 12A(1)(ac)(iii). Commissioner (E) held  that assessee did not furnish note on activities giving details of activities actually carried out by assessee, details were general in nature without activity-wise details  He further held that photographs submitted by assessee did not prove that activities were carried out by trust itself.  He also observed that assessee did not provide details of expenditure on object of trust by producing bills/vouchers and supportings of expenditure incurred on object of trust. Accordingly, he rejected application of assessee for registration. On appeal the Tribunal held that  since assessee had not provided necessary supporting evidences of expenditure incurred shown as spent on object of trust, matter  is remanded back to file of Commissioner (E) with a direction to assessee to substantiate objects with activities carried on and necessary supporting of expenditure incurred shown as spent on object of trust. Tribunal also held that provisional registration granted to assessee-trust under section 12AB was cancelled on ground that assessee did not furnish note on activities giving details of activities actually carried out by it and matter remanded matter back to Commissioner (E) for  in view of fact that registration under section 80G(5) also depended on registration for  disposal afresh. (2024-25)