2013 (5) TMI 308

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....3.2011 seeking registration u/s 12A of the Act. The Ld CIT rejected the same with the following observations:-      "3. The Income tax Officer, Ward 1, Thiruvalla in his report dated 09.06.2011 has stated that the applicant is not a separate entity, but one of the convents under the Generalate of the Sacred heart congregation, Manganam, Kottayam. Since the mandatory clauses are not satisfied in this case, physical verification to substantiate the very existence of the institution could not be done. Accordingly, he has recommended granting registration u/s 12A to the applicant.      4. The Assessing Officer's contention is found to be correct as it is observed that the institution does not have separ....

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.... but the Ld CIT rejected the application without considering the same. He further submitted that the documents contemplated under section 12A or under Rule 17A to prove the existence of a trust or institution are not only the formal trust deed, but other documents such as revenue record relating to lands held by the trust, property tax receipts, orders, affidavits and declaration of citizens in support of the existence of the trust etc., can also be considered as documents evidencing the trust. In support of this proposition, the Ld A.R placed reliance on the decision of Hon'ble Madhya Pradesh High Court in the case of Laxminarayan Maharaj v CIT He further submitted that the assessee herein is a religious institution owning land, buildings ....

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.... the applicant should establish itself that it is a trust or an institution by furnishing the documents evidencing creation of the trust or the establishment of the institution. 6. In the instant case, the income tax officer who made the enquiry has given a report that the applicant is not a separate entity and it is only one of the convents coming under the Generalate of the Sacred heart Congregation. Accordingly he has reported that the mandatory clauses prescribed under the Act were not satisfied in the instant case and hence the field inspection to verify the existence of the institution could not be done. The Ld CIT has also noticed that the applicant herein does not have separate bye laws and accordingly held that the objects of the ....