The assessee trust was formed on 26-12-2012. It filed an application for registration under section 12AB on 15-6-2022. CIT(E) rejected the application under S,12AB  on ground of non-registration with the Rajasthan Public Trust Act, genuineness  of activities could not be ascertained due to non-compliance and in completed Form 10AB filed by the assessee.  On appeal the Tribunal held that  since assessee had not followed provisions of Rajasthan Public Trust Act, as it was applicable to it, assessee would not be eligible for registration under section 12AB of the Act. Followed  Noble Education Society v.Chief CIT (2022) 290 Taxman 206/ 448 ITR 594 (SC), wherein the Court held that Charitable Institutions and Societies which may be regulated by State Laws have to be comply with them.