Rejection of Registration of Trust Under Income Tax Act Due to Non-Compliance with Notices: ITAT Restores Matter to CIT(E)

The ITAT restored the matter regarding the rejection of trust registration under the Income Tax Act, citing non-compliance with notices. The Trust had failed to adhere to the notices served by the Income Tax Department, leading to the rejection of its application for registration under section 12A. However, the ITAT emphasized that the authorities should provide the trust with a fair opportunity to comply, and the matter was remanded back to the Commissioner of Income Tax for further evaluation. This ruling highlights the procedural necessity of fair compliance before deciding on trust registrations.