Rejecting registration u/s 12A(1)(ac)(iii) - name mismatch...

Rejecting registration u/s 12A(1)(ac)(iii) - name mismatch between the certificate of registration issued by the Charity Commissioner, Vadodara and the PAN database - The Tribunal agreed with the appellant's argument that the trust's objectives aimed at the general public utility and weren't solely for the benefit of a particular community. - The Appellate Tribunal found the appellant's explanation reasonable and directed the Commissioner to reevaluate the issue considering the detailed submissions provided by the appellant. They concluded that the name mismatch alone wasn't sufficient grounds for rejection. - In conclusion, the Tribunal allowed the appeal for statistical purposes, directing the Commissioner to reevaluate both the name mismatch and the nature of the trust's activities for eligibility under Section 12AA.