https://www.taxtmi.com/caselaws?id=406096 An ex parte rejection of a trust's registration application cannot be sustained where notices were confined to the electronic portal and the record showed no effective opportunity to respond. The Tribunal found that the trust had not deliberately defaulted, had not sought adjournment, and was denied a meaningful hearing on the merits. The order was therefore set aside and the matter remanded to the Commissioner for fresh adjudication after granting a reasonable opportunity of being heard; the substantive question of registration remains open. en-us Tue, 23 Mar 2021 00:00:00 +0530 Tue, 06 Apr 2021 08:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406096 An ex parte rejection of a trust's registration application cannot be sustained where notices were confined to the electronic portal and the record showed no effective opportunity to respond. The Tribunal found that the trust had not deliberately defaulted, had not sought adjournment, and was denied a meaningful hearing on the merits. The order was therefore set aside and the matter remanded to the Commissioner for fresh adjudication after granting a reasonable opportunity of being heard; the substantive question of registration remains open. Case-Laws Income Tax Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406096