Commissioner (E) rejected assessee’s application for registration under section 12AB on grounds that assessee was not registered under Rajasthan Public Trust Act, 1959, genuineness of activities of assessee could not be verified due to not submitting sought details, and assessee had filed incomplete Form No. 10AB . On appeal the Tribunal held that   since Rajasthan Public Trust Act is  applicable to assessee-trust but assessee had not followed provisions of Rajasthan Public Trust Act and assessee had not filed single document to prove genuineness of activities of trust, assessee is  not eligible for registration under section 12AB of the Act . (AY. 2022 -23  to 2024 -25 )