Assessee-trust filed application under section 12AB. Commissioner (E) issued notice requesting assessee to furnish detailed note on activities carried out by trust, as well as certain details/documents mentioned therein. As there was no response to notice, three hearing opportunities were given to assessee.  However, assessee failed to file income tax returns and audit report for previous three years. Consequently, application of assessee was rejected. On appeal before the Tribunal it was contended  that    since it was granted provisional registration under section 12AA, final registration under section 12AB could not have been denied. Tribunal restored the matter to the file of CIT( E)  with a direction upon him to provide further opportunity of being heard to assessee and consider documents, evidences which assessee would file as per notice issued by Commissioner(E).