Assessee’s registration application under section 12A(1)(ac)(iii) was rejected by CIT(E) due to a name mismatch. On appeal the assessee   argued for reconsideration, asserting correct name as ‘Surat Halai Memon Jamat and Halai Memon Jamat Kabrashatn’ and refuting any benefit to a particular religious community or caste  Tribunal held that  mismatch in name might be rectified and corrected and it should not be a reason to deny registration of assessee-trust.  Further, since assessee had already taken steps to correct above name in PAN database, above name should be treated as a correct name and hence, Commissioner (E) is  directed to consider above stated name of assessee-trust and registration should not be denied only on the ground of mismatch of name.