Allowing the appeal of the assessee the Tribunal held that ,   the assessee society is an existing society registered under the Society registration Act since 01.10.2015 and thereafter it has moved an application before the ld. CIT(E) on 15.01.2019 seeking registration u/s 12AA of the Act. Therefore, being an existing and running society at the time of moving an application, the ld. CIT(E) was well within his jurisdiction to examine not just its objects of the assessee society but also the fact that the activities of the assessee-society are genuine and are in consonance with the object for which the society has been established.   However  facts regarding carrying out main activities as so claimed by the assessee society are not emerging from the order of the ld. CIT(E) and thus not borne out of the records  though the assessee society has submitted some photographs which would again need verification. Therefore, in the interest of justice and fair play, the matter remanded to the file of CIT ( E ) to decide in accordance with law .