Assessee filed an application seeking registration under section 12AB-Commissioner (E) held  that the  assessee had failed to annex required documents as contemplated under rule 17A(2)(k). In absence of compliance from assessee, Commissioner (E) rejected grant of regular registration and cancelled provisional registration granted to assessee under section 12AB read with section 12A(1)(ac)(vi). On appeal the Tribunal held that the assessee was accorded only ten days to cure defects and explain discrepancies. Accordingly the matter remanded to the file  of CIT(E)  for de-novo consideration.