2021 (3) TMI 1176

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.... following reliefs; "A) This Hon'ble Court be pleased to call for the records of the proceedings, look into them and be pleased to issue a writ of mandamus or any other approprite writ, order or direction asking the respondent to furnish the copy of registration certificate from the records of the Department to the petitioner Trust. B) Failing which, the Hon'ble Court be pleased to please to grant the fresh registration applicable from the inception of the petitoner trust or at least from AY 2013-14 onwards. C) Pending the hearing and final disposal of this application, this Hon'ble Court be pleased to stay the demands which have arisen by passing of intimation u/s. 143(1) and raising demand on online ....

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.... 5. It is not in dispute that the Trust continued to draw the benefit of exemption under Section 11 of the Act as a registered Trust till the assessment year 2012-13. From the assessment year 2013-14, the Trust was required to upload Form No.7 (return of income) on the website of the Income Tax Department. In the return of income in "General Information", the details as regards the registration of Trust under Section 12A / 12AA of the Act are to be furnished. If the registration number is not mentioned, the utility would show or indicate an error and the Trust would not be in a position to upload the return of income. The problem for the Trust cropped up since the time the E-filing was introduced by the Revenue department. 6. It is the ....

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....e compulsorily. The Trust was obliged to quote the registration number. It failed to quote the same and in such circumstances, the benefits of Section 12A were denied by the CPC, Bengaluru. Mr. Bhatt pointed out that even the demand has been raised by the CPC, Bengaluru. According to Mr. Bhatt, if the Trust had been, in fact, granted the registration and records got destroyed during the flood, then it was expected of the Trust to atleast quote the registration number so that the department could get the same verified from the records of its office. 10. Mr. Bhatt would submit that the past records of the assessee are not available with the concerned office. The exemption charge has been created from the year 2014. The office could not ver....

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....opy of the registration certificate to his client and on the other hand, the department is declining to grant the legitimate benefit available to the Trust under Section 11 of the Act. 13. In the last, Mr. Shah relied upon an order dated 10th May 2013 passed by the Income Tax Appellate Tribunal, 'A' Branch, Ahmedabad in the ITA No.876 to 881/AHD/2010 to fortify his submission that the onus is upon the Revenue to establish that the Trust was not registered at any point of time and no registration certificate under Section 12A was issued by the department. Mr. Shah seeks to rely upon the following observations made by the Tribunal: "10. We find that when the assessee has claimed that it was granted registration u/s. 12A/12....

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....see trust was registered u/s 12A 12AA of the act till the same is rebutted by the Department by adducing documentary evidence to the contrary. The Revenue could not bring any evidence on record to prove that the assessee was not granted registration u/s. 12A of the Act. We are therefore of the view that a mere statement that the relevant registers are not available with the Department could not be considered against the assessee. Considering the totality of the facts, we of the view that the assessee should be considered to be having registration u/s. 12A in all the assessment years under appeal and therefore all these appeals are allowed." 14. Having heard the learned counsel appearing for the parties and having gone through the materia....