https://www.taxtmi.com/caselaws?id=456924 ITAT Surat-AT allowed the appeal of an assessee-trust whose registration application under section 12AB was rejected due to name mismatch across different documents including PAN, Form 10AB, and trust deed. The tribunal found the trust existed since 1952, was registered under Bombay Public Charitable Trust Act, and later governed by Gujarat Wakf Board. Noting the mismatch was inadvertent rather than intentional, and that the assessee wasn't given opportunity to explain or correct the discrepancy, ITAT restored the matter to CIT(E) for fresh consideration of registration under section 12AB. en-us Mon, 31 Jul 2023 00:00:00 +0530 Mon, 26 Aug 2024 15:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456924 ITAT Surat-AT allowed the appeal of an assessee-trust whose registration application under section 12AB was rejected due to name mismatch across different documents including PAN, Form 10AB, and trust deed. The tribunal found the trust existed since 1952, was registered under Bombay Public Charitable Trust Act, and later governed by Gujarat Wakf Board. Noting the mismatch was inadvertent rather than intentional, and that the assessee wasn't given opportunity to explain or correct the discrepancy, ITAT restored the matter to CIT(E) for fresh consideration of registration under section 12AB. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456924