Assessee-trust filed an application for registration under section 12A(1)(ac)(iii).CIT(E)  issued a notice to assessee calling for certain information. Since no reply from the assessee was received, CIT (E) rejected the assessee’s application under section 12A(1)(ac)(iii) and cancelled the provisional certificate issued to assessee, observing that the assessee had failed to establish the genuineness of its activities. On appeal, the Tribunal held that since the rejection of the application was made on account of non-compliance made by assessee, another opportunity may be provided to assessee. Accordingly, the order of CIT(E) cancelling provisional registration and denying final registration was set aside, and the matter was remanded back for deciding the application afresh after granting another opportunity of being heard.