Assessee-trust filed an application for registration under section 12A of the Act. Commissioner (E) noticed various discrepancies in same and issued a show-cause notice to assessee. The assessee could not reply.  Commissioner (E) rejected application filed for grant of registration under section 12A and also rejected provisional registration granted earlier under section 12AB. On appeal  before the Tribunal the  Assessee submitted that given an opportunity, it would be in a position to explain case properly before Commissioner (E).In interest of justice, matter is remanded back to Commissioner (E) with a direction to grant one final opportunity to assessee to substantiate its case by filing requisite details.