TaxTMI 
TaxTMI 
2020 (5) TMI 166
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....ome into existence as a society vide an unregistered MOA and ROA on 27.12.2012. According to Ld. CIT(E) the assessee society filed an application in Form 10A on 30.03.2017 for grant of registration u/s. 12AA of the Act. The Ld. CIT(E) notes that assessee though claimed itself to be a society did not register itself under West Bengal Societies Registration Act, 1961. According to him, section 12A of the Act deals with the conditions for applicability of sections 11 and 12 of the Act and according to him, the Act clearly states that applicant has to make an application in the prescribed manner. Thereafter, he reproduces section 12A(1), sub clause (a) and thereafter he noticed that the manner of application is prescribed under Rule 17A of th....
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....rstly, on the ground that the instrument of creation has not been registered under the West Bengal Societies Registration Act, 1961. Secondly, the instrument of creation has not been produced in original. Thirdly, the date of establishment of the assessee/organisation has not been mentioned in the instrument of creation. We note that assessee is an AOP viz., Sree Gurudham Yogoda Stsanga Kadamtala an organization formed with the following objective as mentioned infra: "a) To arrange and organize education, training and practice of Yoga including Raj Yoga and Kriya Yoga to all men and women irrespective of nationality, caste, creed and religion. b) To help the needy students of all communities for the prosecution of studies. c) To open ....
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....e note that assessee at the time when it applied for registration u/s. 12A of the Act had not got itself registered with the West Bengal Societies Registration Act, 1961 and the mentioning of societies registration Act according to it was that it adopted the format given in the W.B. Societies Registration Act. However, we note that there was some developments later. The assessee vide letter dated 20.07.2017 has applied for registration of society addressed to "The Registrar of Firms, Societies & Non-trading Corporation West Bengal and annexed along with it challan for Rs. 150/- and documents mentioned therein and also the MOA & Registration of assessee and it was mentioned therein that it was established/formed on 22.09.2003 . We note that ....
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....as not to take away the benefit available to the trusts which were created otherwise than under an instrument. It is in this background that Rule 17A has to be construed. 6. When the trust is a trust created under an instrument, Rule 17 requires filing of "the instrument in original" and when the trust is created otherwise than under an instrument, "the document evidencing the creation of the trust" has to be filed. An analysis of Section 12A(a) and Rule 17A(a) will show that the fact to be established is the creation of the trust and this fact is required to be established by producing constitutive and evidential documents. When the trust is created under an instrument, the rule requires the production of the constitutive document itself....
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....lso mentioned. The assessment orders relating to property tax for 1967-68 to 1974-75 were filed. AH these documents, though not directly evidencing the creation of the trust, afford a logical basis for inferring the creation of the trust prior to 1910-11 and can be described as documents evidencing the creation of the trust for purposes of Rule 17A. In our opinion, the Commissioner was not right in taking a very narrow view of Rule 17A and in holding that the petitioner-trust has not complied with that rule. 7. The petition is allowed. The Commissioner's order dated February 6, 1979, is quashed and he is directed to reconsider the application of the trust in the light of the observations made above. There will be no order as to costs.....