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2015 (2) TMI 7 - ITAT MUMBAIRegistration u/s 12AA denied - assessee is a registered Trust under BPT Act w.e.f 27.10.2009 - wrong spelling in the name appearing on the PAN - Held that:- It is a fit case for granting registration u/s 12AA of the Act. Regarding the wrong spelling appearing on the PAN, we find prima facie the name of the assessee is printed wrongly on the PAN. We place our reliance more on the copy of the Pass-Port, copy of which is placed in the paper book of the assessee. Generally, the Pass-Port is "issued" to the citizens after completion of due verification by the investigation authorities and therefore, it assumes significance. In our opinion, the pass-port is more credible document. The other details about the Date of Birth, Father name etc which are found comparable but for spelling in the name of the settler. In our opinion, these frivolous discrepancies in the matters of spelling of a settler should not come on the way of granting of the registration of the trust, which is otherwise meant for general public utility. Accordingly, CIT is directed to allow the claim of the assessee for registration of the trust. [See Dawoodi Bhora Jamat 2014 (3) TMI 652 - SUPREME COURT] - Decided in favour of assessee.
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