https://www.taxtmi.com/caselaws?id=440524 A registration application under section 12AB should not be rejected solely because of an apparent mismatch in the trust's name across the PAN, Form 10AB and trust deed when the trust's existence, basic registration particulars and supporting documents are already on record. Where the discrepancy appears clerical and the applicant is not given an opportunity to explain or correct it, rejection on that ground alone is premature. The registration refusal was therefore set aside and the matter remanded for fresh consideration, with liberty to rectify the name and furnish further material on the trust's objects and activities. en-us Mon, 17 Jul 2023 00:00:00 +0530 Thu, 20 Jul 2023 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440524 A registration application under section 12AB should not be rejected solely because of an apparent mismatch in the trust's name across the PAN, Form 10AB and trust deed when the trust's existence, basic registration particulars and supporting documents are already on record. Where the discrepancy appears clerical and the applicant is not given an opportunity to explain or correct it, rejection on that ground alone is premature. The registration refusal was therefore set aside and the matter remanded for fresh consideration, with liberty to rectify the name and furnish further material on the trust's objects and activities. Case-Laws Income Tax Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440524