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TMI Blog2021 (10) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... RAD, AM. This appeal is preferred by the assessee against the order of Ld. CIT(Exemption), Bhopal dated 27.09.2019. 2. Assessee has raised following grounds of appeal; 1.On the facts and circumstances of case the learned CIT Exemptions Bhopal has rejected the application for registration of trust u/s 12AA of the Income Tax Act, 1961 on the following grounds- 1. Difference in Name of Societ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name mentioned in Form 10A vis-à-vis name mentioned in the trust deed and has also raised ground that no reasonable opportunity of being heard was given by Ld. CIT(Exemption), Bhopal. 5. We have heard rival contentions and perused the records placed before us. The assessee trust applied for registration u/s 12AA of the Act on 02.03.2019 by filing prescribed Form No.10A. Notice was issued o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ND SHRI YANTRA JAIN TRUST. Therefore the documents submitted in this case pertains to different entity i.e. SHRI KARAN PARSHAVNATH JAYANAND SHRI YANTRA JAIN TRUST, hence these documents do not support the activities of the applicant. In view of the above infirmity, the Trust is not entitled for registration u/s.12AA of the Income Tax Act, 1961. Accordingly the application in Form No. 10A, recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e opportunity of being heard. Necessary direction is also given to the assessee trust to ensure that there is no mismatch in the names mentioned in the trust deed and Form 10A and if necessary should make application at necessary forum for the change in name wherever required so as to bring uniformity. Thus grounds raised by the assessee is allowed for statistical purposes. 8. In the result, appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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