SHRI JAIN SHWETAMBER MURTIPUJAK SUKRAT FUND KAODA COMMITTEE,INDORE vs. CIT (EXEMPTION) BHOPAL, BHOPAL

per the objects mentioned in Trust deed. Since the assessee could

not place hand on the original copy of the registration certificate it

applied for duplicate registration but surprisingly even at the

Income Tax Department old records were not available so as to

issue a duplicate copy of registration certificate dated 13.8.1973.

Thereafter assessee was asked to file a fresh application for

registration. Application dated 30.3.2018 was filed on Form 10A

and the same was rejected by Ld. CIT (Exemption) on 28.9.2018.

Against this order instant appeal was filed but in the meantime

assessee again filed fresh application in Form 10A on 28.2.2019

submitting necessary documentary evidences but Ld. CIT

(Exemption) granted the registration u/s 12AA of the Act with effect

from Assessment Year 2019-20.

ITA No.849/Ind/2018 Shri Jain Shwetamber Murtipujak Sukrat Fund Kapda Committee

registration certificate u/s 12AA of the Act w.e.f. 13.8.1973 or has

rightly granted prospectively from 2019-20 needs to be examined.

page 24 to 32 various assessment orders in the case of the assessee

are placed. We find that for Assessment Year 1975-76 the

assessment order u/s 143(3) of the Act was framed on 10.10.1977

and in the assessment order the Ld. A.O has accepted that the

assessee is a charitable trust. For Assessment year 1974-75 dated

26.12.77 also shows that the department has accepted the assessee

as a charitable trust and benefit u/s 11 has been allowed. Similar

assessment orders have been framed for Assessment Year 1976-77

to Assessment Year 1983-84 u/s 143(3) of the Act and the

department has consistently accepted that the assessee trust is a

charitable trust. Along with the copy of assessment order referred

above assessee has also filed copies of computation of income and

audit report as and where applicable.

to prove that the claim of the assessee being registered u/s 12A of 11

ITA No.849/Ind/2018 Shri Jain Shwetamber Murtipujak Sukrat Fund Kapda Committee

the Act is a charitable trust since 13.8.1973 has sufficient merit.

Ld. Departmental Representative failed to rebut these facts.

Therefore there remains no dispute to the fact that the assessee

trust was enjoying the benefit u/s 12A of the Act as a charitable

trust and other benefits available to the charitable trusts u/s 11 of

the Act since it is running for charitable purpose. In these given

facts and circumstances of the case, we are of the considered view

that the assessee trust should be granted the registration u/s 12AA

of the Act w.e.f. 13.8.1973 in place of the registration granted from

assessment year 2019-20 onwards. Ld. CIT (Exemption) is directed

to amend his order dated 20.8.2019 and issue a fresh order of

registration certificate u/s 12AA of the Act effective from 13.8.1973

so that the assessee could claim the benefits of the provision of

Section 11 & 12 of the Act as and where applicable for the

preceding Assessment Years. Once Ld. CIT (Exemption) grants the

registration certificate u/s 12AA of the Act w.e.f. 13.8.1973 the

assessee shall have liberty to move application before Ld. A.O for

rectification of the assessment orders for various Assessment Years

in order to avail the benefit of Section 11 of the Act available for

ITA No.849/Ind/2018 Shri Jain Shwetamber Murtipujak Sukrat Fund Kapda Committee

charitable trust registered u/s 12AA of the Act so that the Ld. A.O

could decide accordingly for various assessment years wherein

assessee have been denied the benefit of exemption u/s 11 of the

Act. We thus allow the additional grounds raised by the assessee

as per the terms indicated above.

The order pronounced in the open Court on 29.09.2020.

Sd/- Sd/- ( KUL BHARAT) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 29 September, 2020 /Dev Copy to: The Appellant/Respondent/CIT concerned/CIT(A) concerned/ DR, ITAT, Indore/Guard file. By Order, Asstt. Registrar, I.T.A.T., Indore