Assessee-trust was   granted provisional registration under section 12AB(1)(ac)(vi). Assessee filed an application seeking final registration under section 12AB(1)(ac)(iii). CIT(E)  after examining objects of trust concluded that trust was created for the benefit of a particular religious community or caste and, therefore, invoked section 13(1)(b) to reject the application for final registration. Further, CIT (E) cancelled provisional registration on the ground that trust was created for the benefit of a particular religious community or caste. On appeal the Tribunal held that since CIT(E) had neither examined financial statements nor recorded any findings on actual application of income in support of alleged violation under clause (d) of Explanation to section 12AB, impugned order passed by CIT(E)  suffered from legal infirmity and procedural inadequacy and, therefore, same was to be set aside and matter was to be restored to file of CIT(E)  with a direction to decide issue afresh. Matter remanded.