Sec. 12AA of Income Tax Act, 1961— Trust - Registration of trust — CIT(E) was required to pass the order under section 12AA within 6 months from the end of month in which the request was made by the assessee for Registration under section 12AA and in the case of assessee, CIT(E) has taken more than 5 month to issue the notice, therefore, reasonable opportunity of being heard was not provided by CIT(E) and therefore, and matter was restored back to the file of CIT(E) for a fresh decision, after providing reasonable opportunity of being heard to the assessee - MANGALORE LADIES CIRCLE TRUST V/s CIT - [2020] 26 ITCD Online 121 (ITAT-BANGALORE)