Assessee filed an application under section 12AA seeking registration. CIT (E) held that the assessee-society had made payments to specified persons covered under section 13(3) on account of salary, house rent, etc., and thus, income of society had been divested for benefit of interested panties and thereby proviso to section 13(l)(c) was violated and application was rejected. On appeal the Tribunal held that   while considering application for registration under section 12AA, to make enquiries to satisfy himself regarding genuineness of activity of trust, i.e., whether activity so carried out was as per objective of trust and such activity was in conformity with provision of law. Since there was no material on record to suggest that CIT(E) made  inquiry regarding said payments, matter be restored to file of CIT (E) for  reconsideration