Assessee-trust was denied exemption under section 11 due to lack of registration under section 12A/12AA Alternatively, it claimed deduction of expenses under section 10(23C)(iiiad) citing low turnover and educational engagement. Commissioner (Appeals) disallowed expenses due to lack of evidence. On appeal the  Assessee sought another chance to provide relevant documents for genuine engagement in educational activities. It stated that expenses included salaries for staff engaged in educational activities, as well as seminar, uniform, communication, vehicle, and postage expenses related to running educational institution and assured that evidence would be provided to substantiate genuineness of those expenses for educational purposes. Since department had no objection to fresh adjudication, in such circumstances, appellate order was to be set aside, and matter was to be restored to Commissioner (Appeals) for a fresh decision with a direction to assessee to cooperate and provide necessary documents. Matter remanded. (AY. 2019-20)