Assessee a charitable trust, applied for regular registration under section 12AB after receiving provisional registration. However, said application was rejected by Commissioner (E) due to a name mismatch between official documents-Assessee clarified that their official name in Gujarati, Parul University Bhutpurva Vidhyarthi Mandal was translated to Parul University Alumni Association in English, preserving trust’s legal status. On appeal the Tribunal held that the assessee has   provided supporting documents to confirm accuracy of translation. Since the  assessee had provided detailed explanation in support of alleged name mismatch, in such circumstances, rejecting trust’s application based solely on this discrepancy is  unwarranted. Accordingly, Commissioner (E) is directed to examine this issue afresh after taking on record detailed submissions filed by assessee. As regards the   object of assessee-trust showed that it did not benefit a particular community and moreover, consideration of community benefit should occur during grant of exemption under section 11, and not during registration under section 12AA, therefore, is  remanded to Commissioner (E) to examine if trust genuinely carried out activities eligible for registration under section 12AA/12AB.