Assessee-trust, running educational institutions, made an application in Form 10AB under sub-clause (B) of (iv) of first proviso to sub-section (5) of section 80G.Commissioner (E) held that assessee had regular registration under section 12A since 1994 and thus, provisions of sub-clause (B) of (iv) of first proviso to sub-section (5) of section 80G would not be applicable. CIT(E) issued notice to assessee with respect to certain discrepancies. However, assessee did not file any reply. Commissioner (E) rejected application for grant of approval under section 80G. On appeal the Tribunal held that  since assessee did not furnish any explanation to discrepancies communicated to it, matter is   remanded back to Commissioner (E) to give one final opportunity to assessee to substantiate its case by filing requisite details.