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Denial of registration u/s 12AB unjustified for Minor Name Difference

Case Law Details

Case Name
Surat Maisuriya Bhatia Nayi Panch Vs CIT (ITAT Surat)
Date of Judgement/Order
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Advertisement Surat Maisuriya Bhatia Nayi Panch Vs CIT (ITAT Surat) ITAT Surat held that the assessee trust is very old trust, and because of slight difference in the name of assessee, in various documents should not be resulted into disentitlement from getting registered under section 12AB of the Income Tax Act. Facts- The assessee-trusts has preferred the present appeal against the orders passed by the Commissioner of Income Tax (Exemption), [CIT(E)], wherein, CIT(E) has rejected the application filed by assessees in Form No. 10AB for registration under registration 12AB of the Act, on ac...
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