https://www.taxtmi.com/caselaws?id=456923 ITAT Surat allowed the assessee's appeal against denial of registration under Section 12AB. The CIT(E) had rejected the application due to name mismatch between PAN/Form-10AB and translated trust deed copy. The tribunal found this mismatch was inadvertent, possibly due to translation issues, as the registration number and PAN were undisputed. The assessee, a charitable trust registered since 2017, was not given opportunity to explain or correct the discrepancy. The matter was remanded to CIT(E) for fresh consideration with directions to pass order in accordance with law. 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=456923 ITAT Surat allowed the assessee's appeal against denial of registration under Section 12AB. The CIT(E) had rejected the application due to name mismatch between PAN/Form-10AB and translated trust deed copy. The tribunal found this mismatch was inadvertent, possibly due to translation issues, as the registration number and PAN were undisputed. The assessee, a charitable trust registered since 2017, was not given opportunity to explain or correct the discrepancy. The matter was remanded to CIT(E) for fresh consideration with directions to pass order in accordance with law. Case-Laws Income Tax Mon, 31 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456923