Registration of Trust u/s 12B of Income Tax Act cannot be Rejected Merely due to non-submission of Certain Documents: ITAT directs Fresh Adjudication

The ITAT (Income Tax Appellate Tribunal) has directed a fresh adjudication for the registration of a trust under Section 12AB of the Income Tax Act, ruling that it cannot be rejected merely due to non-submission of certain documents. This decision emphasizes the importance of due process and fairness in assessing applications for trust registration, which confers tax exemptions. The tribunal found that a blanket rejection based solely on a few missing documents, without proper opportunity for compliance, was unjust.