CIT (E) rejected registration on the ground of non-furnishing of certain details called for under rule 17A(2). On appeal, the Tribunal held that the assessee had now placed on record audited accounts, ledger extracts, and details of donations, which were relevant to examine the genuineness of its activities. The matter was remanded to the file of CIT E) to decide in accordance with law as regards registration and also approval under section 80 G(5) of the Act.