9911796707
TMI Blog2023 (7) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... registration number and PAN and the object of assessee are not in dispute. The assessee is in existence from 2017 and registered under the provisions of Bombay Public Charitable Trust vide registration No. WKF 213-Surat. Considering the fact that the basic ground of rejection of application under section 12AB was mismatch in the name of assessee vis- -vis name shown in PAN, Application under Form10AB, and Trust deed, which may due to inadvertence, or due to English or Gujarati translation, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that the assessee is filed an application for registration under Section 12AB of the Act in Form 10AB in accordance with Rule 17A of the Income Tax Rules, 1962, (in short, the Rules) on 06/07/202 . The assessee furnished necessary details at the time of filing application electronically/online including copy of original registration alongwith memorandum of association/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 The Husaniyakasba Masjid Vakaf Cum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. The ld. AR of the assessee submits that they have furnished copy of trust deed, registered under the provisions of Bombay Public Trust Act, bearing registration No. WKF-0213-Surat. Same registration number is mentioned in all evidences of assessee trust about its activities. The ld. AR of the assessee submits that the assessee is an educational and religious trust. The trust is in existence from 2013 and is registered with Charity Commissioner in 2017 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 27.05.2021 up to AY: 2023-24. The name of trust was wrongly mentioned due t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue submits that there was a mismatch in various documents. The assessee has given different name in Form- 10AB, which is not matching with the name mentioned in registration certificate as well as in trust deed. The ld. CIT(A) while rejecting application due to mismatch of name in different evidences. The object and activities of the assessee was not verified by the ld. CIT(E). The ld. CIT-DR submits that in case, if the Bench of view that the assessee deserve any relief, the matter may be restored back to the file of ld. CIT(E) to examine the object of assessee and genuinenity 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 sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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