Held that  the order passed by the Commissioner (E) is  cryptic. Along with the application in form 10A, the assessee-trust had uploaded various documents. What was lacking in the application in form 10A submitted by the assessee for grant of registration under section 12AA of the Act was not discussed in the ex parte order of the Commissioner (E). In order to meet the ends of natural justice, the Commissioner (E)  is directed to reconsider the application in form 10A filed by the assessee for grant of registration under section 12AA of the Act after affording the assessee an opportunity of being heard and to furnish clarifications as may be required by the Commissioner (E). Tribunal also held that since the quantum addition had not attained its finality, the penalty levied under section 270A of the Act was to be deleted. However, the Assessing Officer was at liberty to pass an order under section 270A of the Act, if warranted, after concluding the assessment order afresh consequent upon the order passed by the Commissioner (E) under section 12AA of the Act.(AY.2019-20)