Court directs Trust to provide records for verification. Interim order in effect pending resolution. Burden on Revenue Dept to prove non-registration.

The Court directed the Trust to provide available records to the Department for verification to ascertain its registration status. The Department was urged to conduct a detailed review and make a decision based on existing records. An interim order was issued to remain in effect until a final decision was reached, with a four-week timeline provided for resolution. The burden of proving non-registration of the Trust was placed on the Revenue Department, emphasizing the need for accurate registration records maintenance.

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Issues:
1. Granting of fresh registration certificate to a charitable Trust.
2. Denial of exemption benefits under Section 11 of the Income Tax Act due to lack of registration certificate.
3. Dispute regarding the Trust's registration under Section 12A of the Act.
4. The obligation to quote registration number during E-filing of returns.
5. The burden of proof in establishing registration status on the Revenue Department.

Issue 1: Granting of fresh registration certificate to a charitable Trust.
The writ applicant, a charitable Trust, sought a writ of mandamus to obtain a fresh registration certificate from the Department, or alternatively, grant fresh registration from a specific assessment year. The Trust faced challenges due to the loss of records during a devastating flood in 1978, hindering its ability to provide necessary documentation for registration.

Issue 2: Denial of exemption benefits under Section 11 of the Income Tax Act due to lack of registration certificate.
The Trust had been availing exemption benefits under Section 11 of the Act until the introduction of E-filing requirements. The Department insisted on a registration certificate for granting benefits, leading to a dispute as the Trust had lost its records. The Trust argued for exemption for the years 2013-14 to 2016-17 despite the absence of the registration certificate.

Issue 3: Dispute regarding the Trust's registration under Section 12A of the Act.
The Revenue Department contended that the Trust failed to provide proof of registration under Section 12A and did not quote the registration number during E-filing, resulting in the denial of benefits. The Trust's counsel argued that past assessments had accepted the exemption claim under Section 11 without emphasizing the registration number requirement.

Issue 4: The obligation to quote registration number during E-filing of returns.
The Department insisted on the Trust quoting the registration number during E-filing from 2013-14 onwards, highlighting the necessity for compliance with online filing requirements. The inability to provide the registration number led to the denial of benefits and raised demands by the CPC, Bengaluru.

Issue 5: The burden of proof in establishing registration status on the Revenue Department.
The Tribunal's order emphasized that the Revenue Department bears the burden of proving non-registration of the Trust, especially when past assessments had granted exemptions under Section 11. The Tribunal highlighted the permanent nature of registration under Section 12A and the Department's responsibility to maintain accurate registration records.

In the judgment, the Court directed the Trust to provide available records to the Department for verification, emphasizing the need for a thorough examination to ascertain the Trust's registration status. The Court urged the Department to conduct a detailed review and make a decision based on the existing records. The interim order was to remain in effect until a final decision was reached, with a four-week timeline provided for the resolution of the matter.

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