2021 (10) TMI 257

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....Mantri, CIT ORDER PER MANISH BORAD, AM. This appeal is preferred by the assessee against the order of Ld. CIT(Exemption), Bhopal dated 27.09.2019. 2. Assessee has raised following grounds of appeal; 1.On the facts and circumstances of case the learned CIT Exemptions Bhopal has rejected the application for registration of trust u/s 12AA of the Income Tax Act, 1961 on the follow....

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....s 12AA of the Act on the ground that there is mismatch in the name mentioned in Form 10A vis-à-vis name mentioned in the trust deed and has also raised ground that no reasonable opportunity of being heard was given by Ld. CIT(Exemption), Bhopal. 5. We have heard rival contentions and perused the records placed before us. The assessee trust applied for registration u/s 12AA of the Act on ....

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....ion Certificate, the name is mentioned as SHRI KARAN PARSHAVNATH JAYANAND SHRI YANTRA JAIN TRUST. Therefore the documents submitted in this case pertains to different entity i.e. SHRI KARAN PARSHAVNATH JAYANAND SHRI YANTRA JAIN TRUST, hence these documents do not support the activities of the applicant. In view of the above infirmity, the Trust is not entitled for registration u/s.12AA of....