Assessee  filed an application for registration under section 12AB in Form No. 10AB. Assessing Officer having found that as per PAN/Form No. 10AB name of assessee was Kamar Free Library Trust, whereas in certificate of registration name of assessee was mentioned as Kamar Muslim Free Library and in translated copy of trust deed name of assessee was appearing as Kamar Free Library rejected application for registration on ground that there was mismatch in name of assessee vis-a-vis name shown in PAN, Form No. 10AB and translated copy of trust deed. On appeal the Tribunal held that   since mismatch in name was not intentional or deliberate but might be due to inadvertence and assessee was not given opportunity to explain mismatch, issue was to be restored back to CIT(E)  to reconsider registration of assessee afresh.