CIT (E) rejected the application of assessee, a section 8 company, for registration under section 12AB on the ground that assessee was not actually engaged in charitable activities as defined under section 2(15). On appeal, the Tribunal held that since there was no evidence to draw such conclusions by CIT(E)  and it was merely based on suspicion and surmises, CIT(E) was directed to re-examine the activities of assessee and decide the issue in accordance with law.(AY. 2025-26)