The Appellate Tribunal while hearing an appeal in a matter where registration under S.  12AA has been denied by the Commissioner can itself pass an order directing the Commissioner to grant registration if it disagrees with the satisfaction of the Commissioner on the basis of material already on record before the Commissioner. However the power is not to be exercised as a matter of course and remand to the Commissioner is to be made where the Tribunal records a divergent view on the basis of material which has been filed before it for the first time. Remand for determination of the question regarding grant of registration to a trust would also be necessitated in cases where the registration application has been rejected by the Commissioner on technical grounds without recording his satisfaction as contemplated under S. 12AA of the Act, 1961 and such decision is overturned by the Tribunal. The powers of the Appellate Tribunal are co-extensive with the powers of the Commissioner under S.  12AA of the Act, 1961 subject to what has been indicated above. However an order for registration can be issued only after recording satisfaction with regard to the genuineness of activities of the trust as provided under S. 12AA. The words “as it thinks fit” used in relation to the powers of the Appellate Tribunal exercisable under S. 254(1) of the Income-tax Act, 1961 are of the widest amplitude. The expression confers wide jurisdiction enabling the appellate authority to take an entirely different view on the same set of facts. The powers given under S.  254 are to be read along with other provisions of the Act. Powers of Tribunal are co -extensive to that of Commissioner . Tribunal can direct the Commissioner to grant the registration without reamnding matter to Commissioner.