Section 12AA registration relation back upheld for a charitable trust, with effect from 13.08.1973.

A charitable trust's registration under section 12AA was treated as relating back to 13.08.1973, because its origin, claimed long-standing registration position, and repeated assessment orders granting the benefit of sections 11 to 13 supported its charitable character over many years. The later grant of registration from assessment year 2019-20 did not negate the earlier entitlement claimed on the available material. The registration was therefore directed to be amended so that it took effect from 13.08.1973, enabling exemption claims for preceding years where otherwise permissible.

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Issues: Whether the assessee trust was entitled to registration under section 12AA of the Income-tax Act, 1961 with effect from 13.08.1973 instead of only prospectively from assessment year 2019-20.

Analysis: The trust's origin, its claimed registration from 13.08.1973, and the series of assessment orders granting it the benefit of sections 11 to 13 were taken as sufficient proof that it had been treated as a charitable trust for a long period. The later grant of registration from assessment year 2019-20 did not answer the earlier entitlement claimed by the assessee. On the material available, the departmental stand was not found sufficient to dislodge the claim that the registration ought to relate back to 13.08.1973, enabling the assessee to claim exemption as a charitable trust for the preceding years where permissible.

Conclusion: The assessee was entitled to registration under section 12AA effective from 13.08.1973, and the prospective grant from assessment year 2019-20 was directed to be amended accordingly.

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