TaxTMI 
TaxTMI 
1996 (9) TMI 661
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....has prayed for, in view of the following facts : (i) that to grant registration and to condone the delay or not is the sole prerogative of the Commissioner of Income-tax which is not appealable and thus the Income-tax Appellate Tribunal has grossly erred in travelling beyond the ambits of its jurisdiction laid down by the Act ; (ii) the specific provision has been brought in the enactment by way of a proviso to the provisions of section 12A(a) of the Income- tax Act, 1961, for the Commissioner of Income-tax to examine each and every case and each and every circumstance individually to justify as to whether the delay in filing application for condonation of delay is justified or not and for this only the Commissioner of Income-tax is authorised by the Income-tax Act and his decision is final. By granting registration with effect from December 4, 1986, the Commissioner of Income-tax arrived at a conclusion that the circumstances mentioned by the assessee-trust for the delay prior to making application on December 4, 1986, were not convincing to condone the delay but the Commissioner of Income-tax has also been judicious in granting registration with effect from the ....
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..... 1,84,907, Rs. 86,040 and Rs. 4,330 were income of the assessee-trust and as such the provisions of section 12A(b) were applicable to the assessee-trust and since the assessee- trust did not furnish copies of the audited accounts within the prescribed time because of non-fulfilment of requirements laid down by the section 12A of the Income-tax Act, 1961, the assessee-trust was not entitled for registration for the assessment years 1979-80, 1980-81 and 1981-82 ? (4) Whether the Income-tax Appellate Tribunal was justified in accepting the averment of the assessee blankly without cross verification from the record to the effect that the receipts of the donations dated August 1, 1978, August 9, 1978 and August 1, 1978, pertaining to Svs. Harak Chand, Gulab Chand, Ugamchand Venachand and Mahendra Kumar Duli Chand were signed by the donors and as such donations were towards specific purpose which constituted corpus of the trust in total contrast to the fact that in his statement dated October 15, 1987, recorded by the then Income-tax Officer, Sumerpur, in reply to question No. 1, Shri Chouthmal, trustee, after going through the counterfoils of all the receipt books for the acco....
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....December 19, 1986. The Income-tax Officer, following the said directions, added the donation amounts of Rs. 1,84,907, Rs. 86,037 and 44,353 as the income of the assessee in these assessment years. The Income- tax Officer also observed that since the income for the assessment years in question exceeds Rs. 25,000, the accounts of the trust were also required to be audited by an accountant. Aggrieved by the order dated March 31, 1989, passed by the Income- tax Officer, the assessee preferred appeals before the Commissioner of Income-tax (Appeals), Jodhpur. The Commissioner of Income-tax (Appeals), by his order dated July 27, 1989, dismissed the appeals filed by the assessee by holding that the assessments so finalised are in order and the income has been, (sic) which has been subjected to tax in all these years, are on a correct footing and calls for no interference. Aggrieved by the order dated July 27, 1989, passed by the Commissioner of Income-tax (Appeals), Jodhpur, the assessee preferred three appeals before the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, and the Tribunal, by its order dated January 16, 1991, partly allowed the appeals filed by the assessee. The Re....
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....f this court, are concerned, they are purely questions of fact and no question of law arises, on which a reference may be called. The Tribunal decided the appeals by its judgment dated January 16, 1991. While dealing with the question of registration, the Tribunal held as under : "The assessee is, therefore, right in pointing out that the registration have been granted on February 13, 1987, under section 12, it envisages from the very inception of the trust, i.e., from December 4, 1977. The factum of granting registration finds place in the direction of the Deputy Commissioner (Appeals). Thus, the assessee-trust, being registered, there was no impediment to the application of the provisions of sections 11 and 12 in relation thereto." Dealing with the question of audit of the accounts of the trust, the Tribunal held as under : "We would presently find that since the total income of the trust as computed under the Income-tax Act, 1961, without giving effect to the provisions of sections 11 and 12, do not exceed Rs. 25,000 for any of the assessment years in question, there was no obligation on the part of the assessee-trust, in terms of section 12A(b) to furnish a....