https://www.taxtmi.com/caselaws?id=444324 A curable clerical mismatch in the applicant's name across registration documents could not, by itself, justify rejection of registration under section 12AB when the trust deed, PAN, registration particulars and objects were otherwise verifiable. The Tribunal noted that no opportunity had been given to explain or rectify the discrepancy before rejection, so the defect required regularisation rather than final refusal. The matter was therefore restored for fresh consideration with permission to correct the name mismatch and file further supporting material. en-us Mon, 17 Jul 2023 00:00:00 +0530 Fri, 13 Oct 2023 09:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444324 A curable clerical mismatch in the applicant's name across registration documents could not, by itself, justify rejection of registration under section 12AB when the trust deed, PAN, registration particulars and objects were otherwise verifiable. The Tribunal noted that no opportunity had been given to explain or rectify the discrepancy before rejection, so the defect required regularisation rather than final refusal. The matter was therefore restored for fresh consideration with permission to correct the name mismatch and file further supporting material. Case-Laws Income Tax Mon, 17 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444324