Assessee trust filed an application for grant of registration under section 12AB. Commissioner (E) rejected the same on the ground that the objects of trust were restricted to the benefit of a particular religious community or caste, i.e., ‘Leuva Patel’ community. Tribunal held that provisions of section 13 could be invoked only at the time of assessment and not at the time of grant of registration and, thus, remanded the matter back to Commissioner (E) for reconsideration. On appeal dismissing the appeal of the revenue, the Court affirmed the order of the Tribunal.