Assessee, registered under section 12A, held valid registration from Assessment Year 2022-23 to 2026-27 but mistakenly filed a fresh application under section 12AB on 30.06.2023 instead of applying for renewal within prescribed timeline. CIT(E) issued multiple notices seeking documents, but assessee failed to respond. CIT(E) rejected application and passed order under Form No. 10AD dated 20.12.2023.On appeal the Tribunal held that   since assessee on its own applied for Renewal / Registration which was rejected by CIT(E), therefore, pleading regarding ignorance of assessee in understanding technicalities of provisions of Act could not be accepted. Tribunal also held that  it is not duty of CIT(E) to guide assessee with regard to application filed and moreover, assessee had also not appeared before CIT(E) with respect to opportunities provided for calling for details, in those circumstances, CIT(E) had rightly rejected application for registration.   Order passed by CIT(E) in Form No. 10AD dated 20.12.2023 is  upheld.