Assessee-trust held provisional registration under section 12AB for more than two years. Thereafter, the assessee applied for regular registration under section 12AB and approval under section 80G.CIT(E)  rejected the application due to the trust’s failure to furnish called-for documents despite multiple opportunities. However, the Tribunal directed CIT(E) to grant certificate of registration under sections 12AB and 80G. On appeal, the Court held that since the application was filed under section 12A(1)(ac)(iii), which was covered by section 12AB(1)(b), the Tribunal was required to ensure requisite inquiry and then record findings about genuineness of trust’s activities as well as compliance with other laws material for achieving its objects. Since no such findings were recorded and a sweeping direction granting registration was issued, the order could not be sustained. The matter was remanded to CIT (E)  to decide the application for registration in accordance with law and to inquire into the activities of the trust within the parameters of the relevant provisions of the Act.