Tribunal condoned the delay of 33 days in the filing of an appeal. CIT(E) rejected the application of the assessee-trust for registration under section 12AB on account of four reasons, namely, (i) non-submission of a legible copy of the trust deed; (ii) incomplete details in Form No. 10AB; (iii) assessee was not registered under the Rajasthan Public Trust Act, 1959; and (iv) assessee could not establish genuineness of its activities. Allowing the appeal, the Tribunal held that since the reasons advanced were curable in nature, the matter was restored to the file of CIT (E)  for afresh adjudication.