Assessee Institute failed to comply with show cause notice (SCN), Commissioners (E) rejected assessee’s application for grant of registration/approval and also cancelled provisional registration/approval granted under section 12AB of the Act. On appeal the Tribunal held that the assessee Institute had requested for adjournment due to non-availability of its authorized representative but there was no whisper of same in order passed by Commissioner (E); however uploading of adjournment request on e-portal was duly acknowledged by e-filing team. Since assessee institute had remained divested of sufficient opportunity to put forth its case and furnish requisite details in course of proceedings before Commissioner (E), matter required to be revisited by Commissioner (E).