CIT(E) Rejects Trust’s Registration Regularisation Filed Under Incorrect Provision due to Portal Issue Without SCN: ITAT remands Case

CIT(E) Rejects Trust's Registration Regularisation Filed Under Incorrect Provision Due to Portal Issue Without SCN; ITAT Remands Case The Commissioner of Income Tax (Exemptions) [CIT(E)] rejected a trust's application for registration regularization, stating it was filed under an incorrect provision due to a portal issue, and without issuing a show-cause notice (SCN). The Income Tax Appellate Tribunal (ITAT) has remanded the case, noting the procedural lapse. This decision underscores the importance of issuing SCNs and considering technical issues with tax portals, ensuring that trusts are not unfairly denied registration due to procedural missteps or system glitches.