Opportunity of hearing in trust registration proceedings required restoration after rejection for non-prosecution caused by accountant's non-compliance.

Rejection of a trust's registration application for non-prosecution should not stand where the trust was denied a proper opportunity to present its case. The notes state that non-compliance resulted from the accountant handling tax matters failing to attend the proceedings and not informing the trust of the rejection. In the interests of justice, the rejection was set aside and the application was restored to the Commissioner (Exemption) for a fresh decision after granting an opportunity of hearing.

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Issues: Whether rejection of the trust's registration application for want of prosecution should be sustained without affording it an opportunity to present its case.

Analysis: The registration application was rejected for non-prosecution. The explanation disclosed that non-compliance occurred because the accountant entrusted with tax matters failed to attend to the proceedings and did not communicate the rejection to the trust. In the interests of justice, a proper opportunity to present the case was required before a fresh determination.

Conclusion: The rejection was set aside and the registration application was restored to the Commissioner (Exemption) for fresh decision after granting the trust proper opportunity of hearing.

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