Assessee, public charitable trust, filed application for renewal of registration under section 12A(1)(ac)(iii) and approval under section 80G(5)(iii).Commissioner (E) issued notices to assessee requiring it to furnish certain details.  Assessee submitted all required information and documents. Commissioner (E) rejected assessee’s applications on ground of non-compliance of notices. On appeal the Tribunal held that since Commissioner (E) did not examine documents submitted and rejected application on incorrect factual grounds, such an approach violated natural justice. Accordingly the  matter is remanded  back to Commissioner (E) for fresh adjudication. (AY. 2024-25)