Assessee was engaged in activity of education. Assessee’s application for registration under section 12A was rejected by  CIT (E) on grounds that assessee had paid salary partly through Bank and partly in cash, but had not deducted tax at source in case of any of employees and that application filed by assessee for registration under section 12A read with section 12AA was a change of mind because for three preceding years before that, assessee had filed return as a purely business entity. Tribunal held that reasons mentioned by CIT(E) in his order rejecting assessee’s application for registration under section 12A read with section 12AA, were totally irrelevant considerations. Accordingly  the CIT (E)  was to be directed to grant registration.