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    <title>2024 (7) TMI 348 - ITAT JAIPUR</title>
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    <description>ITAT Jaipur allowed the appeal and set aside the CIT(E)&#039;s order rejecting the trust&#039;s registration under section 12A and 80G recognition. The rejection was based on the trust not being registered under the Rajasthan Public Trust Act, 1959, but the assessee demonstrated valid registration with the Sub Registrar. The tribunal found this factual error curable and directed the CIT(E) to reconsider both applications afresh, giving the trust an opportunity to defend on merits.</description>
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      <description>ITAT Jaipur allowed the appeal and set aside the CIT(E)&#039;s order rejecting the trust&#039;s registration under section 12A and 80G recognition. The rejection was based on the trust not being registered under the Rajasthan Public Trust Act, 1959, but the assessee demonstrated valid registration with the Sub Registrar. The tribunal found this factual error curable and directed the CIT(E) to reconsider both applications afresh, giving the trust an opportunity to defend on merits.</description>
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