2018 (9) TMI 1628

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....ome Tax Act, 1961. 2. That the learned CIT(Exemption), Bhopal was not justified in not considering the letter dated 25.4.2006 by which the assessee established that it is a Trust having registration u/s 12A. 3. That the Trust was granted exemption u/s 80G vide order dated 9.4.1991 and this exemption was valid up to 31.3.1992 and therefore in order to avoid the ambiguity the Trust applied for exemption u/s 80G inadvertently. Whereas it is settled law that renewal of exemption u/s 80G is not at all necessary. 4. That the learned CIT has been arbitrary and bad in law in not considering the written submission filed by the assessee on 21.4.2017. 5. That the appellant craves leave to amend, alter, add and withd....

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....see got registered u/s 12A many years ago i.e. in the year 1990-1991, and the certificate granted was misplaced by mistake. c) The assessee had also applied for a copy of the certificate u/s 12A from the department through letter dated 21/04/2006. The Office of the Id CIT (through ITO (Tech.)) vide letter dated 25.04.2006, confirmed that the trust had been granted registration u/s 12A vide registration No.41/90-91 dated 13/12/1990. PB 2. d) Ld.CIT(E) did not judiciously consider the above mentioned letter/ certificate dated 25/04/2006 through which it is conclusively established that assessee that the assessee was registered u/s 12A. The letter issued by the office of Id CIT as above, would be equivalent to the certificate....

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....rocedure to be adopted for claiming refunds and reliefs." It is therefore prayed that the registration u/s. 80G, which was denied merely a procedural lapse, when assessee established existence of registration u/s. 12A; the registration shall be granted." 3. It is contended by the Ld. Counsel for the assessee that the exemption was declined merely on the grounds that requisite certificate of registration u/s 12AA of the Act was not furnished. He submitted that certificate was misplaced and the concerned authority has confirmed the registration vide letter dated 25.4.2006 enclosed at page no.2 of the paper book. 4. On the contrary, Ld. D.R. supported the order of the CIT(Exemption). 5. We have heard the rival submissions, pe....