9911796707
TMI Blog2023 (7) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... the name of assessee vis- -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. - ITA No. 308/SRT/2023 - - - Dated:- 17-7-2023 - Shri Pawan Singh, Judicial Member And Dr. Arjun Lal Saini, Accountant Member For the Assessee : Shri Hiren Vepari, CA, Ms Himali Mistri CA For the Department : Shri Ashok B. Koli (CIT-DR) ORDER UNDER SEC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate of registration and PAN and the details of activities with the audited financial statements for last three 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 UNN MASJID, MADRESA DARGAH TRUST however, in the certificate of registration issued by the Charity Commissioner, the name of assessee is mentioned as UNN MASJID, MADRESSA TATHA DARGAH . Similarly, in notarized copy of Public Trust Registration (PTR) the name is appearing as UNN MASJID, MADRESSA AND DARGAH AND KABRISTAN UNN . Thus, there is a mismatch in the name of PAN database vis- -vis certificate of registration. The ld. CIT(E) was of the view that the assessee has not furnished r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly mentioned due to inadvertence. The correct name of the assessee is UNN MASJID MADRESA DARGAH TRUST . 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 under the provisions of Bombay Public Trust Act having registration No. B-404, Surat. The assessee is filing its return of income by with PAN: AAATU 8250 E. The audited financial statement also mentioned the registration number and the name of assessee trust and PAN. The trust deed also clearly mentioned the name of assessee trust. The ld. AR of the assessee submits that the application of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 vide registration No. B-404- Surat. Considering the fact that the basic ground of rejection of application under section 12AB was mismatch in the name of assessee vis- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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