TMI Blog2023 (10) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity 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. - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration and PAN and the details of activities with the audited financial statements for last two financial years. On perusal of details of assessee in different documents, the ld CIT(E) found that as per PAN/ Form- 10AB the name of assessee is SHRI BALKRISHNA SHUDHHADWAIT STHANIK MAHASABHA , however, in the certificate of registration issued by the Charity Commissioner, the name of assessee is mentioned as SHRI BALKRUSHNA SHUDHHADWAIT TRUST . Similarly, in self certified copy of translated copy of registration certificate, appears as SHRI BALKRISHNA SHUDHHADWAIT STHANIK MAHASABHA, MATAMANDIR . Further, in audited accounts for the year ending on 31,03.2021 31.03.2022, the name of assessee is appearing as SHRI BALKRISHNA SHUDHHADW ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... educational and religious trust. The trust is in existence from 1934, though, it was registered with Charity Commissioner in 1953 under the provisions of Bombay Public Trust Act. There is no change in the object and activities of the assessee-trust. The assessee was granted provisional registration certificate under section 21A(1)(ac)(iii) on 30.03.2022. The name of trust was wrongly mentioned due to inadvertence. The correct name of the assessee is SHRI BALKRISHNA SHUDHHADWAIT STHANIK MAHASABHA . The different name is mentioned due to inadvertence, the ld. CIT(E) rejected the application instead of considering it in a broad way. The ld. AR of the assessee submits that he has filed copy of PAN card of assessee, registration certificate und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee deserve any relief, the matter may be restored back to the file of ld. CIT(E) to examine the object of assessee and genuinity of the activities undertaken by the assessee trust and to examine any other requirement, if the assessee fulfills such condition. 6. We have considered the submissions of both the parties and have gone through the order of ld. CIT(E) carefully. We find that the ld. CIT(E) in para 7 of his order, has accepted that the assessee has filed/attached/uploaded trust deed and details regarding the registration with Charity Commissioner with translated copy. The ld. CIT(E) was of the view that there is a mismatch in the name of assessee in PAN/Form-10AB and in translated copy of registration deed. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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