Opportunity of hearing : Where Commissioner rejected assessee-trust’s application seeking registration under section 12AB on ground that assessee was not registered under Rajasthan Public Trust Act, 1959, since assessee had already applied for registration as per Rajasthan Public Trust Act and defect was curable in nature, matter required to be restored before Commissioner for afresh consideration – Pacific Medicare Academy v. Commissioner of Income-tax (Exemption) – [2024] 166 taxmann.com 245 (Jodhpur – Trib.)