TaxTMI 
TaxTMI 
2021 (6) TMI 574
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....of the trust be allowed. 4. The appellant craves leave to add, alter, amend, amplify, withdraw or vary any of the above grounds of appeal." 2. Brief facts of the case are that the assessee is Charitable Trust allegedly registered with Charity Commissioner, Surat vide registration No. F-4 , Surat, dated 16.01.1953. The assessee claimed that it was granted registration under section 12AA of the Act vide order dated 03.10.1974 by the ld. Commissioner of Income Tax (Exemption) concerned. The assessee filed its return of income for the assessment year 2013-14 declaring income of Rs. 1,63,045/-. The case was selected for scrutiny. In the computation of income, the assessee claimed benefit of section 11 and 12 of the Act, against the expanses on account of object of trust. The ld.Assessing Officer (AO) asked the assessee to furnish the copy of registration under section 12AA of the Act. The assessee in its reply dated 09.03.2016 stated that the trust was granted registration under section 12AA of the Act vide Registration No. CITII/ 8/44/SRT dated 03.10.1974. The original certificate of registration under section 12A of the Act was destroyed in heavy flood in 2006. The asse....
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.... exemption under section 11 of the Income Tax Act. The ld.AR for the assessee further explained that in all above assessment years, the exemption was granted to the assessee. Copy of Income Tax Returns and computation income of those years are placed on record. The registration of assessee could be cancelled only when the activities of assesse are not genuine or not in accordance with the object of the trust. The ld.AR further submits that since the assessee was unable to obtain the copy of registration certification under section 12AA of the Act, the assessee applied for fresh registration, which was granted under section 12AA of the Act on 15.03.2017. The copy of fresh registration certificate is placed on record. The ld.AR further submits that there is no change in the objects and the activities of the assessee -trust since inception till grant of fresh registration. The copies of the application filed under the provisions of Right to Information Act (RTI), reply of CPIO and the order of First Appellate Authority under RTI is also placed on record. 5. The ld.AR for the assessee further submits that to avoid the genuine hardship by the persons like the assessee, the l....
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....nse to RTI Application, the assessee was informed that registration recorded is not available with Income Tax Department, accordingly the assessee applied for fresh registration". The ld.AR for the assessee filed the copy of questionnaire raised by the DIT(E) dated 08.02.2018 and assessee's reply thereto dated 21.02.2018. On the basis of aforesaid submissions, the ld.AR of the assessee prayed that assessee trust be considered as having registration under section 12AA of the Act for the assessment year under consideration and the expenses disallowed in absence of registration may be allowed by accepting the appeal of the assessee. 8. On the other hand, the ld.Sr.DR for the Revenue supported the order of Lower Authorities. The ld.Sr.DR submits that during the assessment, the assessee failed to produce the registration certificate. In absence of registration certificate, the assessee is not entitled for deduction under section 11 of the Act, which was rightly denied to the assessee. Even before the ld.CIT(A), the assessee failed to produce the registration certificate. In absence of registration certificate it is difficult to accept that the assessee was registered under section 12....
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....shall apply in relation to income of such trust or institution from assessment year immediately following the financial year in which such application is made. The Proviso attached to sub-section (2) of section 12Ashall apply to a trust or institution, where the application is made from the assessment year from such institution or trust was earlier granted registration. The ld. AR for the assessee also vehemently submitted that the assessee was having valid registration since 1974 and the same was not cancelled or revoked and the assessee was always treated as a charitable trust and allowed the benefit under section 11 of the Act. The assessee was denied the benefit of section 11 of the Act only for the year under consideration. Thought the assessee applied for fresh registration and the same was allowed vide registration dated 26.06.2018 w.e.f 15.12.2017. 12. The Hon'ble Gujarat High Court in Mayur Foundation (supra) held that when the matter was pending before the Tribunal by way of an appeal it could be said that the assessment proceeding was pending. The assessing authority is empowered and is duty bound, to pass an order giving effect to the order of the Tribunal for the....