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2023 (7) TMI 797 - ITAT SURATRejecting application u/s 12A - mismatch in the name of PAN database vis-à-vis certificate of registration - CIT(E) was of the view that the assessee has not furnished required details, thus verification of object of trust could not be verified - HELD THAT:- We find that such mistake may be inadvertent otherwise the registration number and PAN and the object of assessee are not in dispute. The assessee is in existence from 1954 and registered under the provisions of Bombay Public Charitable Trust . Considering the fact that the basic ground of rejection of application under section 12AB was mismatch in the name of assessee vis-à-vis name shown in PAN, Application under Form10AB, and Trust deed, which may due to inadvertence, otherwise the registration number with Charity Commissioner and PAN is not in dispute. The assessee was not given opportunity either to explain the mismatch or to get such mismatch to correct, thus, in our view, the assessee deserve one more opportunity to correct their name, wherever required - Appeal of assessee is allowed for statistical purposes.
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