9911796707
TMI Blog2023 (7) TMI 1451X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under section 12AB was mismatch in the name of assessee vis- -vis name shown in PAN, Application under Form10AB, and Trust deed, which is not intentional or deliberate but may due to inadvertence, otherwise the registration number with Charity Commissioner and PAN is not in dispute. We find that 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 under Section 12AB of the Act afresh and pass order in accordance with law. - SHRI PAWAN SINGH, JUDICIAL MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ociation/constitution deed/trust deed of assessee. The assessee also furnished copy of certificate of 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 KAMAR FREE LIBRARY TRUST , however, in the certificate of registration issued by the Gujarat State Waqf Board, the name of assessee is mentioned as THE KAMAR MUSLIM FREE LIBRARY . Similarly, in self-certified copy of translated copy of registration certificate, appears as THE KAMAR FREE LIBRARY . Further, in the bank account held with the Central bank of India, the name of assessee is appearing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional and religious trust. The trust is in existence from 1952, it was registered with Charity Commissioner on 20.12.1952 under the provisions of Bombay Public Trust Act. There is no change in the object and activities of the assessee-trust. The name of trust was wrongly mentioned due to inadvertence. The correct name of the assessee is THE QAMAR FREE LIBRARY . 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-99-Surat. The assessee is filing its return of income by with PAN: A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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 such mistake may be inadvertent otherwise the registration number and PAN and the object of assessee are not in dispute. The assessee is i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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