Commissioner (E) rejected same on ground that activities of assessee-trust were not genuine and trustees were siphoning off funds. On appeal the Tribunal held that all documents demanded by him but same had not been properly examined by him. The assessee submitted that genuineness of activities of trust and also its objects were proved and there was no room for siphoning off funds and all funds had been utilized for object of trust. The Tribunal held that the assessee should be given one more opportunity to advance documents before Commissioner (E) as to registration of trust under section 12AB of the Act.