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2023 (10) TMI 547 - ITAT SURATExemption u/s 11 - rejecting application u/s 12AB - mismatch in the name of assessee in PAN/Form-10AB and in translated copy of registration deed - 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 1934 and registered under the provisions of Bombay Public Charitable Trust vide registration No. Surat/A-736. 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, therefore, we deem it appropriate to restore the issue back to the file of ld. CIT(E) reconsider the registration of assessee u/s 12A afresh and pass order in accordance with law. Needless to direct that before deciding the application afresh, CIT(E) shall grant opportunity of correcting the mismatch in the name and also to allow to make further submission to prove the object of assessee-trust and its activities. Assessee is also directed to file/furnish any other necessary information if so desired. Appeal of assessee is allowed for statistical purposes.
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