Assessee-trust filed application for registration under section 12AB  of the Act. Commissioner (E) rejected said application on ground that assessee did not conclusively prove genuineness of activities of Trust, in absence of such documents, it could not be determined whether assessee was genuinely carrying out activities as per its objects. On appeal the Tribunal held that   Commissioner (E) had not issued any show-cause notice before passing order of rejection of assessee’s application. Since order is  in violation of principles of natural justice, matter is  remanded back to Commissioner (E) to examine issues of genuineness of activities of trust in consonance to objects of assessee and to grant reasonable opportunity of being heard to assessee.