Assessee-trust filed an application for permanent registration under section 12AB. CIT (E)  issued notices requesting to furnish details or documents in support of application. However, assessee neither filed any submission nor sought any adjournment. CIT (E) rejected the application and cancelled provisional registration. On appeal, the Tribunal held that since the assessee had not complied with notice issued by CIT(E), as a negligent act, a cost was to be imposed on assessee and the matter was to be remitted back to the file of CIT (E)  with a direction to decide application of assessee as per law.  (AY. 2024-25)