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× Latest Case Laws on Income Tax by various Income Tax Appellate Tribunals in India

These are the latest case laws decided by various Income Tax Appellate Tribunals (ITAT) of India on Income Tax which have been published recently. The case laws are open for discussion and we invite expert comments from our members on its applicability and effect on relevant issues.

06-03-2019, Sukh Lal Rathi, Section 11, 12, 12AA, Tribunal Jaipur

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2 months 1 week ago #8755 by amit
Section - 11, 12, 12AA
Order Date - 06-03-2019
Favouring - Assessee allowed for statistical purposes
Court - Tribunal Jaipur
Appellant - Sukh Lal Rathi Charitable Trust
Respondent - CIT
Justice - RAMESH C SHARMA, AM & VIJAY PAL RAO, JM
Citation - 319Taxpundit195
Appeal No. - ITA No. 504/JP/2018
Asstt. Year -

Order

PER : VIJAY PAL RAO

This appeal by the assessee is directed against the order dated 12/3/2018 of Ld. CIT(Exemptions), Jaipur, whereby the application of the assessee in Form No. 10A for seeking registration U/s 12A of the Income Tax Act, 1961 (in short the Act) was rejected. The assessee has raised following grounds:

“1. The ld. CIT(A) has erred on facts and in law in rejecting the application of assessee for grant of registration U/s 12AA of Income Tax Act, 1961.

2. The assessee craves to amend, alter and modify any of the grounds of appeal.

3. Necessary cost be allowed to the assessee.”

2. The ld AR of the assessee has submitted that the assessee is a Religious Public Trust constituted on 23/10/1933 by Shri Sukh Lal Rathi, Suraj Mal, Chand Mal and Kesar Mal. The assessee Trust was granted registration U/s 12A of the Act on 14/10/1974. However, the registration certificate dated 14/10/1974 was got misplaced and therefore, the assessee requested the department to provide a ce tified copy of the said certificate. The department has expressed its inability to provide the certified copy by citing the reasons that the office of the CIT(E) was not in a position to provide the same, as communicated vide letter dated 11/04/2013. Therefore, the assessee was left with no option but to apply for registration by filing the application dated 19/09/2017 before the ld. CIT(E). The ld AR has pointed out that since beginning the assessee was granted benefit of Sections 11 and 12 of the Act and even for the A.Y. 1977-78, the matter was taken up to this Tribunal and vide order dated 26/8/1981, the Tribunal held that the assessee is a Public Religious Trust entitled for exemption U/s 11 of the Act. Thus, the assessee was considered to be a Public Religious Trust and eligible for benefit of Sections 11 and 12 of the Act. The ld AR has pointed out that the ld. CIT(E) has refused to grant of registration U/s 12A of the Act on four points comprising non-furnishing of the original document of creation of the assessee Trust, absence of dissolution clause in the Trust document, the difference of name in Form No. 10A and PAN details of the assessee Trust and non-submitting of the financial accounts for the F.Y. 2016-17.

The ld AR has submitted that as far as the original document is concerned, the assessee is having the original document and ready to produce before the Bench for verification, though a copy of the said document was already produced before the ld. CIT(E). It is a registered document and therefore, there is no scope to doubt the genuineness of the document when the assessee was already granted registration U/s 12A of the Act vide order dated 14/10/1974. The ld AR has produced the original Trust Deed before the Bench and a translated copy alongwith copy of the original deed in the paper book. As regards the second objection of the ld. CIT(E) regarding absence of dissolution clause in the Trust Deed, the ld AR has submitted that at the time of registration what is required to be considered by the ld. CIT(E) is the objective of the Trust and genuineness of the activity. Once the genuineness of the activities are not in doubt then merely because there is no specific dissolution clause, the registration cannot be refused. In support of his contention, he has relied upon the decision of Hon’ble Gujarat High Court in the case of CIT Vs. Tapagachha Sangh Mota 232 Taxman 715 and submitted that the Hon’ble High Court has categorically held that even in absence of any provisions in the Trust with respect to the

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