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2021 (10) TMI 257 - AT - Income TaxApplication for registration of trust u/s 12AA rejected - mismatch in the name mentioned in Form 10A vis-à-vis name mentioned in the trust deed - HELD THAT:- CIT(Exemption), Bhopal was not justified in rejecting the claim for a mere mistake in the spelling of the name of the trust. He ought to have provided an opportunity to the assessee trust to rectify this error. No other observation has been made by Ld. CIT(Exemption), Bhopal pointing out any error in the details filed by the assessee in order to reject the claim of the assessee deserving to be registered u/s 12AA. We set aside the issue of grant of registration u/s 12AA of the Act to Ld. CIT(Exemption), Bhopal and direct him for examining it afresh after giving reasonable opportunity of being heard - Appeal of assessee allowed for statistical purposes.
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