Eligibility : Where assessee-trust filed an application for registration under section 12AB, however, it was an admitted fact that assessee was not registered under Rajasthan Public Trust Act, 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 – Lokesh Agarwal Dharmarth Charitable Trust v. Commissioner of Income-tax (Exemption) – [2024] 164 taxmann.com 228 (Jaipur – Trib.)