Assessee-trust filed an application for registration under section 12A(1)(ac)(iii) in Form No. 10AB.Commissioner (E) held that  the  trust deed explicitly stated that organization would focus on aiding Jain Community and further specifying that membership was restricted to individuals from Shri Shwetamber Murtipujak Tapegachcha Jain Samaj held that section 13(1)(b) applied to instant case and rejected application for registration. On appeal the Tribunal held that  grant of registration under section 12A could not be denied  by invoking provisions of section 13(1)(b) at time of grant of registration.  Matter is  restored to file of Commissioner (E) for de novo consideration.