Assessee filed an application for registration under s. 12A(1)(ac)(iii) in Form No. 10AB before the CIT(E). Notices were issued by the CIT(E) on the online portal, which were not served on the registered email id of the assessee as per the provisions of S. 282. CIT(E ) rejected the application. On appeal the Tribunal held that  before any action is taken, a communication of the notice must be made in terms of the provisions of law. The assessee cannot be faulted for not responding to the queries raised by the CIT (E). The  order passed by the CIT(E) rejecting the application filed in Form No. 10AB due to non-compliance of the notices cannot be sustained. Accordingly, the application is restored back to the CIT(E) with a direction to send notices to the correct registered email id of the assessee and pass order after giving proper opportunity to the assessee as per law. Manjal BCU Centre of Innovation & Entrepreneurship v. CIT (E) (2024) 338 CTR  479 / 236 DTR  471 (P& H) (HC)