The CIT(E), Jaipur rejected both applications essentially on account of the assessee’s non-appearance, citing deficiencies such as incomplete Form 10AB, non-registration under the Rajasthan Public Trust Act, 1959, non-genuineness of activities and non-compliance. CIT Exemption erred in law as well as on the facts of the case in rejecting the Application No. CIT EXEMPTION, CIT EXEMPTION, JAIPUR/2025-26/12AA/10884 for granting registration/approval u/s 80G. CIT Exemption erred in law as well as on the facts of the case in rejecting the Application No. In the result, the appeals filed by the appellant trust are accordingly allowed for statistical purposes.