Assessee-trust applied for registration under section 12AB, claiming to be engaged in charitable activities. It was granted provisional registration. Thereafter, assessee applied for regularisation of provisional registration.CIT (E) rejected the application for regularization on the ground that assessee failed to furnish complete and satisfactory details of donors and their confirmations, including PAN and identity proof, as mandated under the Act. He further held that the genuineness of donations was not proved. On appeal, the Tribunal held that the genuineness of donations has to be seen at the time of assessment and not at the time of registration of the trust. Therefore, rejection of regularisation of provisional registration on the ground that conditions of section 12AB(1)(b) were not met by questioning the genuineness of donation by recourse to section 115BBC was held to be beyond the scope of enquiry. Matter remanded to the file of CIT E) to decide in accordance with law.