TMI Blog2021 (10) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Society in Form 10A and in BYELAWS/TRUST DEED. 2. No reasonable opportunity of being heard by CIT Exemptions Bhopal. 3. Registry has informed that the present appeal is delayed by 6 days. Ld. Counsel for the assessee submitted that since the person incharge of the office was not well versed with the procedure of filing appeal and the due dates, this delay is occurred. She humbly prayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issued on 9.8.2019 with the detailed questionnaire calling for details and necessary documents. In response written submission were filed on 6.9.2019 providing all necessary information including copy of trust deed, audited financial statements for preceding three financial years, list of members with their PAN card, identity proof of the trustees, President and other members, copy of bank accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 10A, received in this office on 02.03.2019 seeking registration u/s 12AA is hereby rejected/refused. 6. On perusal of the above finding we are of the view that Ld. 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 observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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