Assessee-trust filed an application for registration under section 12AB. Commissioner (E) held  that trust is  religious-cum-charitable trust and its objects were in nature of charitable but same were restricted to benefit of a particular religious community or caste ‘sunni muslims’ and, thus, assessee would not be eligible for exemption under section 11 by virtue of section 13(1)(b). On appeal the Tribunal held that  all objects of trust were not restricted to particular religious community or caste sunni muslims.  Therefore, matter is   remanded back to file of Commissioner (E) to reconsider application of assessee regarding registration under section 12AB.