Held, that the assessee had filed various details before the Commissioner (E), however, the Commissioner (E) dismissed the application of the assessee holding that the details filed were “peripheral” in nature and the response filed was “cryptic” in nature. The Commissioner (E), while dismissing the application for registration filed by the assessee had not specifically pointed out which specific details had been called for were not filed by the assessee. He had summarily dismissed the application observing that the assessee failed to file documentary evidence to enable him to satisfy about the genuineness of the activities of the Trust and to verify whether the activities of the applicant are in consonance with its objects. The matter is restored to the Commissioner (E) for de novo consideration. (AY.2022-23)