The assessee-trust was running a playschool. CIT (E)  rejected assessee’s application for grant of registration on the ground that the play school run by assessee was not registered or affiliated with any State or Central Government authority. On appeal, the Tribunal held that CIT (E)  did not have any jurisdiction to reject the application for grant of registration on the premise that the play school was not registered/affiliated by any State or Central Government authority.  Tribunal remanded the matter to CIT (E) for adjudication of the issue of granting registration under section 12A  of the Act.