2021 (12) TMI 204

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....record of the respondents which has not been provided by the respondent despite the request of the same. 2. Facts giving rise to the present petition are as follows: 2.1. The petitioner is a trust registered under the Bombay Public Trust Act, 1950 on 22.10.1952. The petitioner being desirous of getting registered u/s. 12AA of the Act made an application in the year 1973. For the past several years, the petitioner filed return of income where registration number u/s. 12AA of the Act has been mentioned and it has continued to enjoy exemption u/s. 11 of the Act as provided by the revenue under the statutory provision. 2.2. The petitioner since has been denied having exemption u/s. 11 of the Act for the A.Ys. 2013-14 and 2018-19, on account ....

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....u/s. 12AA of the said Act, this petition is preferred with the following main prayers : "6. The petitioner, therefore, prays that this Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamous or a writ of certiorari or a writ in the nature of mandamus, certification or any other appropriate writ, direction or order and be pleased to : (a) Call for the records of the proceedings and direct the respondent to look into them and furnish the copy of the registration application acceptance from the records of the respondent to the petitioner. (b) Direct the respondent to grant the registration under section 12A/12AA to the petitioner since the year 1975 or at lease from FY 2012-13." 3. We have heard extensi....

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....y on account of its disability to produce necessary records on account of flood in the year 1979 and directed the appropriate authority to look into the matter. 5. In the case of Dawoodi Bohra Masjid (supra), for want of registered trust deed, the Principal Commissioner of Income-tax at one stage rejected the application and once again the Commissioner rejected the application on the ground that the respondent instead of submitting copy of the trust deed, had merely submitted a copy of the order passed by the Gujarat State Wakf Board, which cannot be substituted for a trust deed and the matter reached the tribunal. The tribunal allowed the appeal of the assessee by holding that looking to the nature of the trust, no separate deed is requir....

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....at-IV, Ahmedabad in the year 1974 has been ultimately transferred to the said office and presently available in its office or not. The petitioner also mentioned the object of getting details, as the trust could not get exemption which resulted into damage of crores of rupees. 6.1. We could notice from the reply which has been given by the Information Officer, Assistant Commissioner of Income Tax (Exemption) & Central Public Information Officer, Ahmedabad, in response to the said information under the RTI Act dated 27.07.2020 that it has been replied that there is no evidence found showing transfer of records of the applicant from the respective CIT to the office of the Assistant Commissioner of Income Tax (Exemption) & Central Public Infor....