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    <title>2023 (10) TMI 547 - ITAT SURAT</title>
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    <description>The Tribunal granted the assessee another opportunity to rectify name discrepancies and provide further evidence regarding trust activities after noting the inadvertent nature of the mismatch and the trust&#039;s long-standing existence. The matter was remanded for fresh consideration, emphasizing the importance of addressing errors before rejecting registration applications under Section 12AB of the Income Tax Act, 1961. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal granted the assessee another opportunity to rectify name discrepancies and provide further evidence regarding trust activities after noting the inadvertent nature of the mismatch and the trust&#039;s long-standing existence. The matter was remanded for fresh consideration, emphasizing the importance of addressing errors before rejecting registration applications under Section 12AB of the Income Tax Act, 1961. The appeal was allowed for statistical purposes.</description>
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