2025 (4) TMI 1090

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....ay of this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: "(10)(A) Your Lordships may be pleased to issue a writ of mandamus or any other appropriate writ in the nature of mandamus and/or an appropriate writ, order or direction, directing the respondent authority to furnish the copy of the registration certificate bearing no. CIT/GNR/12AA/PTN-8-2002- 03 issued to the petitioner - trust under Section 12AA of the Income-Tax Act, 1961; (B) Your Lordships may be pleased to issue an appropriate writ, order or direction directing the respondent authority to allow the claim of exemption of the petitioner based on the details of the registration certificate being certi....

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....A of the Act having Registration No. CIT/GNR/12AA/PTN-8/2002-03. 3.2 The petitioner trust thereafter regularly filed return of income claiming exemption under sections 11 and 12 of the Act which were duly accepted by the respondent authority under section 143(1) of the Act. 3.3 It is the case of the petitioner that due to torrential rainfall in the year 2012, most of the documents of the petitioner trust were washed out and along with the relevant documents, the petitioner also lost the certificate of registration under section 12AA of the Act issued by the respondent authority. 3.4 It is the case of the petitioner that for the Assessment Year 2013-14, the petitioner could not submit the copy of the certificate under section 12AA o....

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....f income filed by the petitioner. It was, therefore, submitted that the petitioner is entitled to get a copy of registration certificate issued under section 12AA of the Act by the respondent authority. 4.1 It was submitted that in view of the provisions of section 12AB of the Act, the petitioner would not be in a position to apply for a fresh registration and as the petitioner has already been granted the registration under section 12A as it stood at the relevant point of time by issuing certificate under section 12AA of the Act, the respondent authorities are required to provide a copy of the registration certificate so as to avoid any complication of granting exemption to the petitioner under provisions of sections 11 and 12 of the Ac....

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....he respondent passed an order for registration. The respondent has also not disputed registration number stated by the petitioner in the returns of income being Registration Certificate No. CIT/GNR/12AA/PTN- 8/2002-03. 7. Therefore, the factum of the registration of the petitioner trust under section 12A of the Act by issuance of the certificate under section 12AA of the Act is an undisputed fact. The respondent authority has also not disputed regarding the loss of certificate of the petitioner in the year 2012. The respondent authorities are therefore required to issue copy of the certificate under section 12AA of the Act by reconstructing their own file as it is reported that the old records have been lost and the respondent authoritie....