Assessee applied for regular registration under section 12A(1)(ac)(iii) of the Act. But due to oversight, the trustees did not notice the receipt of mail related to proceedings under section 12A(1)(ac)(iii). Hence the assessee was not able to file response for the notice within specified time limit. Hence, the application for regular registration under section 12A was rejected and also provisional registration was cancelled. As the appellant trust has already commenced activities and also obtained benefit of exemption under section 11 and 12 in earlier previous years. The trust again applied for registration under section 12A(1)(ac)(iii) of the Act again. But it was rejected treating it as non-maintainable. ITAT held that due opportunity should be given to the assessee to explain the case before the Ld.CIT(E). Hence the matter was restored back to CIT (Exemption).