Assessee-trust filed an application for registration under section 12AA. CIT (E) rejected application without considering objects and genuineness of activities of assessee. Tribunal held that for granting registration under section 12AA Commissioner (E) has to satisfy himself about objects and genuineness of activities of assessee. Matter is remanded to Commissioner (E) directing him to give finding on charitable objects and genuineness of charitable activities of assessee and pass de novo order. (AY. 2019-20)