2021 (7) TMI 720

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....ed exemption u/s. 11 of the IT Act, 1961. However, he could not find certificate u/s. 12A for the year under consideration. The AO found that the certificate u/s. 12A as furnished by the assessee is dated 20.10.2014 and the application for certificate u/s. 12A was made on 09.10.2014. The AO accordingly denied the claim of exemption u/s. 11 of the Act and treated Rs. 6,43,93,753/- as business income of the assessee trust. 5. Assessee agitated the matter before the CIT(A) and furnished all the relevant documents/certificates for the eligibility of section 11 of the Act. After considering the submissions and the relevant documentary evidences the CIT(A) held as under:- "15. After going through all the documents, the observations and conclusions of the undersigned are as below. It may also be mentioned that the submissions of the assessee were sent to the AO for remand report. All the conclusions below are after taking the observation of the AO in remand report. i) There is an order on record for A.Y. 2012-13 which refers to registration being granted to #assessee u/s. 12A. The order u/s. 143(3) also gives a number of the circular of the CIT(Lucknow) which granted ....

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..../documents were lost in the Uttarakhand floods. It is also not in dispute that the assessee trust has been granted the registration u/s. 12A since 1972. Since all the certificates/documents have been furnished and examined by the CIT(A). We do not find any reason to interfere with the findings of the CIT(A). The appeal filed by the revenue is dismissed. 8. In the result, the appeal filed by the revenue is dismissed. 9. Decision announced in the open court in the presence of both the representatives on 08.07.2021. ============= Document 1 श्री बदरीनाथ-केदारनाथ मन्दिर समिति का उद्देश्य श्री बदरीनाथ-केदारनाथ मन्दिर समिति का गठन रान 1939 में श्री बदरीनाथ मन्दिर कà¥....

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....िरो धाम में आये तीर्थयात्रियों को मन्दिर परिसर से निशुल्क अपराहन में भांग आपलब्ध कराया जाता 14. श्री बदरीगण कंवारनाथ मन्दिर समिति द्वारा यात्रामार्गा पर तीर्थयात्रियों के सुविधार्थ मात्र रख-रखाव शुल्क' पर तीर्थयात्रियों को आà....

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....¤¶à¤¿ उपलब्ध करायी जाती है। 8. मन्दिर समिति द्वारा श्री बदरीनाथ धाम में तप करने हेतु आवासीय सानु सन्तो को सदावर्त फण्ड ! मंद से प्रत्येक गाह निःशुल्क राशन उपलब्ध कराती है। 9. मन्दिर समिति द्वारा धाम मे आये गरीब, असहाय एवं साधु-सन्तों को उ....