Tribunal held that CIT(E) rejected registration under s. 12AB only for the reason that the assessee is not registered with the authority prescribed under the Rajasthan Public Trust Act, 1959 and that the assessee has not fully complied with the notice, the reasons advanced by the CIT (E) are curable in nature; as the assessee has already applied for registration as per the Rajasthan Public Trust Act, the assessee must be provided adequate opportunity of being heard and be given a fair chance by the CIT (E) to cure the defect and submission of certain information; both the appeals of the assessee relating to registration under ss. 12AA and 80G are restored to the CIT(E) for afresh consideration. (AY. 2023-24)