https://www.taxtmi.com/caselaws?id=413205 The tribunal allowed the appeal, setting aside the rejection of the trust's registration application under section 12AA of the Income Tax Act due to a minor name discrepancy. Emphasizing procedural fairness, the tribunal directed the CIT(Exemption) to re-examine the application, ensuring no mismatch in names and granting a reasonable opportunity for the trust to be heard. The decision underscored the importance of rectification over outright refusal based on technicalities, advocating for fair opportunities for correction. en-us Fri, 19 Feb 2021 00:00:00 +0530 Thu, 07 Oct 2021 09:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413205 The tribunal allowed the appeal, setting aside the rejection of the trust's registration application under section 12AA of the Income Tax Act due to a minor name discrepancy. Emphasizing procedural fairness, the tribunal directed the CIT(Exemption) to re-examine the application, ensuring no mismatch in names and granting a reasonable opportunity for the trust to be heard. The decision underscored the importance of rectification over outright refusal based on technicalities, advocating for fair opportunities for correction. Case-Laws Income Tax Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413205