TaxTMI 
TaxTMI 
2023 (11) TMI 696
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....riate direction. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal." 2. Perusal of record reveals that impugned order passed by Ld. CIT(E) on 28.02.2022, however, the present appeal is filed on 25.05.2022. Thus, there is delay of 26 days in filing appeal before Tribunal. The assessee has filed an affidavit of Secretary, Income Tax Appellate Tribunal Bar Association, Surat. The Ld. Authorized Representative (Ld.AR) for the assessee submits that delay in filing of present appeal is neither intentional nor deliberate but due to reason that Managing Committee of assessee association could not hold schedule meeting for taking a decision for filing appeal as some of the office bearers, whose unanimous opinion was necessary for espousing the cause of assessee association was not available due to their professional engagement. The Ld. AR for the assessee submits that assessee has a good case on merit and is likely to succeeds, if the delay of condonation and appeal is heard on merit. The other party has no vested right for not allowing the hearing of appeal on merit. The Ld. AR for the assessee submits that assesse....
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.... object. The assessee filed its response / reply on ITBA portal on 31.12.2021. In the reply, the assessee submitted that "the association is formed as an institution under its memorandum of association and rules and regulation. As the association is neither a trust nor a Section 8 Company, it does not require any registration from any authority. The Bar Association has not obtained registration under Gujarat Public Trust Act". The ld CIT(E) noted that the assessee filed its memorandum and rules of registration with reply dated 30.12.2021. The Ld. CIT(E) on considering the material before him held that Rule 17A and Section 12AA require production of document establishing creation of trust or institution. Production of trust deed or memorandum of association, without approval of any competent authority have no legal sanctity in the eyes of law. Various competent authorities like Charity Commissioner / Registered Registrar of Societies /Registrar of Companies etc., have been set up by the company for registration or charitable or religious trust / institution / association without getting registered with the competent authority there will not be any legal obligation on the part of tru....
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....AT Ahmedabad Benches in the case of Panchkuva Cloth Merchant Association (2021) 128 taxmann.com 391 (Ahmedabad-Trib.), wherein it was held that it is not necessary for assessee to be registered with Charity Commissioner or it should be Section 8 of Companies Act. Before Ld. CIT(E) in restoration proceedings, the assessee furnished the required details called for vide their letter / reply dated 07.12.2021. The Ld. CIT(E) again rejected the assessee's application on the ground that assessee is required to produce certified copy of registration with registrar of companies or registration of farms or society or registrar of Public Trust as the case may be. The Ld. AR for the assessee further submits that so far as clause-(b) of Rule 17A is concerned it is to be noted that there was no amendment and similar provision laid down under this clause. The assessee filed copy of memorandum of association and Articles of Association and Rules & Regulation evidencing creation of assessee. Such information was provided on ITBA portal on 31.12.2021. Such fact is confirmed by Ld. CIT(E) in his order. So far as clause-(c) of Rule 17A(2) is concerned, the Ld. AR for the assessee submits that there is....
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....td. (1983) 15 Taxman 594; Hon'ble Rajasthan High Court in the case of Pooja Agarwal vs. CIT [Tax Appeal No.38 of 2020 (Raj). The Ld. AR for the assessee also relied on the following decisions. Bhopal Sugar Industries Ltd. vs. ITO (1960) 40 ITR 618 (SC) Union of India vs. Intercontinental Consultants & Technocrats (P.) Ltd. (2018) 91 taxmann.com 67 (SC) Panchkuva Cloth Merchant Association vs. CIT(Ex) (2021) 128 taxmann.com 391 (Ahmedabad-Trib.) 9. On the other hand, Ld. CIT-DR for the Revenue supported the order of Ld. CIT(E). The ld. CIT-DR of Revenue submits that assessee neither before Ld. CIT(E) nor before the Bench has filed any evidence that assessee / Bar Association is registered with any Government agency/ authority; like Registrar of Society or Trust or under Public Charitable Trust Act or Under the provisions of Companies Act. The Rule regarding registration of trust or institutions under section 12AB has been substituted with effect from 01.04.2021. As per substituted Rule 17A , the assessee must be registered with registrar of company or registrar of firm or society of registrar of Public Trust as the case may be. Such conditions are mandatory. The Ld. AR of ....
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....A, which deals with the registration under section12AB has been substituted with effect from 01.04.2021 and as per substituted provision prescribed under clause-(c) of sub-Rule-2 of Rule 17A, the assessee is required to furnish certified copy of registration with registrar of Companies or registrar of farm and society or registrar of Public Trust, as the case may be. Since, the application of the assessee for registration was pending either before this Tribunal or restored back to ld CIT(E), therefore, this application is treated under section 12AB. In or view, this is a condition precedent for making application under Form 10A or 10AB, however, before us Ld. AR for the assessee vehemently submitted that furnishing of self-certified copy is required only if it is so registered and it was also argued that there is no provision that institute should be constituted under any law. Such submission of Ld. AR for the assessee is not acceptable to us, as clause-(c) of sub-Rule (2) of Rule 17A is clear and unambiguous. Income Tax Rules 1962 amended from time to time is framed to supplement of statutory provision under the Act and have approval of Parliament. Thus, in our view the assessee f....