"Missed Email" Costs Trust Registration, But ITAT Steps In to Ensure Fair Hearing

The ITAT has stepped in to "ensure a fair hearing" after a trust's registration was missed due to a "missed email." The tribunal's decision provides a significant victory for the trust. The ruling clarifies that a tax authority cannot deny a trust's application for registration for a mere technicality. The court's decision is a crucial reminder to all tax authorities to follow due process.