Assessee-trust was granted provisional registration under section 12AB and it later applied for regular registration. CIT(E) held  that objects and activities of assessee-trust were confined to members of Aath Paragana Gurjar Prajapati Samaj.He therefore, treated it as a specific caste or religious community, and by invoking section 13(1)(b) rejected application for regular registration and cancelled provisional registration. On appeal the Tribunal held that  term ‘Samaj’ was a sociological term and could not ipso facto be equated with a ‘religious community or caste’ as per section 13(1)(b). Further, question of applicability of section 13(1)(b) was to be examined only at stage of assessment and not at stage of registration Merely because trust had emerged from a specific community platform and its area of operation was defined with reference to members of a Samaj, it could not be concluded that trust was for benefit of a ‘particular religious community or caste’ without a deeper enquiry into whether such community constituted a religious denomination under law, and whether activities were in fact exclusionary in practice.In absence of any such inquiry, and in the face of financial statements evidencing expenditure on public welfare activities, summary rejection of registration by invoking section 13(1)(b) was unsustainable in law. The matter was remanded to the file of CIT E) to decide in accordance with law.