CIT (E) rejected the application filed by assessee-trust for registration under section 12AB and section 80G on the ground that assessee had not filed its application within the time prescribed under the Finance Act, 2020. Tribunal held that since CIT(E)  had rejected the application routinely without even considering the explanation for delay in filing of application, the issue was set aside to file of CIT(E)  to give another opportunity of hearing to assessee. (AY. 2025-26)