Assessee-trust was engaged in educational welfare for under-privileged section of society. It filed an application for registration under section 12AB.  Commissioner (E)   doubted the purchase of uniform  and computer system etc   hence  denied registration under section 12AB on ground that funds received were not used towards object of trust. On appeal the Tribunal held that  the assessee had produced evidence in form of photographs of distribution of computers, school uniforms as well as relief to poverty.  Assessee had also submitted receipt of computers by various associations and utilization certificate. The Tribunal  remanded back to Commissioner (E) with a direction to assessee to substantiate its transactions and comply with notices of Commissioner (E) if any further details were required. (AY. 2024-25)