Assessee’s registration application under section 12A(1)(ac)(iii) was rejected by CIT(E) due to a name mismatch. On appeal the assessee\u00a0\u00a0 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\u00a0 Tribunal held that\u00a0 mismatch in name might be rectified and corrected and it should not be a reason to deny registration of assessee-trust.\u00a0 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\u00a0 directed to consider above stated name of assessee-trust and registration should not be denied only on the ground of mismatch of name.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12A : Registration-Trust or institution-Mismatch of name-Registration application should not be rejected on mere mismatch of name especially when steps had been taken by assessee to update correct name in PAN database. [S. 12A(1)(ac)(iii)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-48012","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cuo","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48012","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=48012"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48012\/revisions"}],"predecessor-version":[{"id":48013,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48012\/revisions\/48013"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}