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of <h1>Trust's Registration Appeal Sent Back for Review Due to Procedural Lapses u/s 12AB of Income Tax Act.</h1> The case involves an appeal against the rejection of a trust's registration under Section 12AB of the Indian Income Tax Act by the Commissioner of Income Tax (Exemption) in Pune due to insufficient evidence of charitable activities. The absence of the assessee at the hearing led to a decision based on the Revenue's submissions. The appellate authority remitted the case for re-adjudication, emphasizing the principles of natural justice and the need for a fair opportunity to present the case. The decision highlights the judiciary's role in balancing legal compliance with welfare objectives, ensuring procedural lapses do not hinder societal welfare aims.
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