TaxTMI 
TaxTMI 
2021 (5) TMI 726
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....er:- "The application for registration of the Trust u/s 12AA of the Income-tax Act was received on 22.12.2017 by this office in Form No. 10A under Rule 11AA of the Act along with the Registration Certificate issued by the Charity Commissioner, 2. A letter dated 05.01.2018 was issued to the applicant to furnish detailed note on the activities actually carried out by the Trust as well as the following documents / details: 1. Copy of Form No. 10-A duly signed. 2. Copy of PAN Card of the Trust. 3. Copy of Certificate of Registration of Trust. 4. Please give details of institution being run/proposed to be run by your trust. 5. Please furnish name and address of branches, if any. 6. Please state whether jurisdiction over the case vest with .CIT(E), Ahmedabad with details of ward/circle where you are filing return of income. 7. Certified Copy of Trust deed /M.O.A., if it is not in English then certified English translation also. 8. Copy of PAN Card of Trustees with details of Circle/Ward where they are filing Return of Income. You are also requested to file complete names, address of trusts who these....
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.... Details of donations received or paid and confirmation/PAN of the donors. 24. Details of movable & immovable assets held as on date. 25. Please give details of premises of Trust whether premises owned by the Trust or Rented. Whether NOC from the premises owner is obtained or rental agreement is enclosed. 26. Please submit documentary evidences of actual charitable activities carried out by the Trust from the date of inception of Trust till date." 27. Whether registration u/s,-12AA has been refused/rejected earlier? If so, state briefly the reasons for such refusal/rejection. 28. Please submit Copy of Audited Accounts like copy of receipt and payment A/c., Income & Expenditure A/c, Balance Sheet, for three years or from the date of creation till date, whichever is less. 29. Please give details as to how the Trust generates funds for achieving the object of Trust. 30. Please submit evidences that the corpus amount has been transferred to the Trust/Institution. 31. Please specify that the Trust is in receipt of amounts mentioned in first proviso to section 2(15) of the I.T. Act. 32. Copy of Cert....
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....ious trust or institution shall be made in Form No. IDA and accompanied by the following documents, namely;- (a) where the trust is created, or the institution is established, under an instrument, the instrument in original, together with one copy thereof, and where the trust is created, or the institution is established .otherwise than under an instrument, the document evidencing She creation of the trust or the establishment of the institution .together with one copy thereof: Provided that if the instrument or document in original cannot conveniently be produced, it shall be open to the Commissioner to accept a certified copy in lieu of the original......... " An analysis of section 12A(a) and rule 17A(a) shows that the fact to be established is the creation of trust and this fact is required to be established by producing constructive and evidential documents. When the trust is created under an instrument, the rule requires the production of the evidential documents, i.e., the documents evidencing the creation of the trust. The evidential documents cannot be limited to documents which directly prove the creation of the trust; they will embrace all docu....
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....he Hon'ble Apex Court are reproduced for sake of convenience: " Section 12 A A lays down the procedure to be followed by the Commissioner for grant or refusal of application for registration made under Section 12A. According to procedure so laid down, the Commissioner shall call for documents and information and conduct an enquiry to satisfy himself of the genuineness of the trust and upon reaching satisfaction of the charitable or religious nature of the objects and the authenticity of the activities of the trust, he would grant registration. If he is not satisfied of the aforesaid, the request made in the application may be declined." As discussed above, the applicant has failed to file documentary evidences to enable me to satisfy about the genuineness of its creation, its activities and to verify these activities are in consonance with its objects." 4. During the course of appellate proceedings before us, the ld. counsel has filed paper book comprising copies of detail and document filed before the ld. CIT(Exemption). He contended that ld. CIT(Exemption) has erred in rejecting application in a general manner for approval u/s. 12AA of the Act without con....
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....iew to protect general interest of plastic manufacturers and to encourage allied interest and form co-operation amongst them that it was to work directly or indirectly for the welfare of the interest of plastic manufacturers class; to make research for the development of plastic industry; to resolve any dispute between the members of the association or the members of the association and other persons; and to do all such work directly or indirectly for fulfilling the above object of the association. It was also stated that the association will not do any act for its profit, will fulfill the object of the association and that its funds, reserve fund. etc. will be used for the general and extraordinary object of the association." The ld. CIT (Exemption) stated that the assessee association was not registered with any competent authorities i.e. Charity Commissioner/Registered Registrar of Societies/Registrar of Companies etc.. In this regard, we have perused the provision of section 12A of the Act r.w.s. Rule 17A of the I.T. Rule, 1962. The Clause (a) of rule 17A of Income Tax Rules requires that the application of registration under section 12A of a charitable or religious trust or....