CENTRE FOR EDUCATION RESEARCH & TRAINING TRUST,SAMBALPUR vs. CIT(EXEMPTIONS), HYDERABAD

Per Laxmi Prasad Sahu, AM This is an appeal filed by the assessee against the order of

the ld CIT(Exemptions), Hyderabad dated 22.9.2017.

“(1) For that Natural justice has been violated by the learned CIT (Exemptions) (i/c), Hyderabad in the impugned case as he has not granted any opportunity for hearing and has passed the order on the basis of enquiry report of the Income Tax Officer (Exemptions), Sambalpur.

(2) For that the learned CIT (Exemptions) (i/c), Hyderabad has erred in rejecting the application for Registration u/s. 12AA of

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ITA No. 524/CT K/ 2017 Centre f or Edu cat ion Re sea rch & Train ing

the Income Tax Act in the impugned case on the plea of non- registration of Resolutions, passed for amending the Trust Deed.

(3) For that it is needless to say that practically it is not possible for Registration of Resolutions (to be amended from time to time); that is why the law makers in any Act have not provided any such mandatory provision. Hence in absence of any mandatory provision for the sake of technicalities the rejection order passed by the learned CIT (Exemptions) (i/c), Hyderabad has no legs to stand.”

in Form No.1OA on 23.03.2017 seeking registration u/s.12AA of the Income Tax Act, 1961 ('the Act' in short). The CIT(Exemptions) required the assessee trust to produce its original Trust Deed for verification and to furnish detailed reply on specific points raised by him. On perusal of the information furnished by the assessee trust, the CIT(E) observed that Trust had applied for exemption u/s. 12AA and 80G before the CIT(E), Hyderabad on 30.03.2015 and the same was rejected vide order in F.No. CIT(E)/ (3)/BBSR/12A/2014-15, dated. 28.09.2017 on the grounds that the members of the trust passed a resolution on 04.09.2015 for amending the trust deed dated, 21.01.2013 by incorporating the required clauses as per the Act. However, they had not submitted the resolution for registration before the registering authority and no such evidence

was filed. Further, the CIT (E) further observed that before him

also the assessee trust has not filed the resolution passed on

4.9.2015 before the registering authority. Hence, he was of the

view that the resolution passed cannot be taken cognizance of

without registering before the registering authority and denied the

grant of registration u/s.12A of the Act.

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deed duly notorised on 4.9.2015 and submitted that the Trust

deed was e-registered bearing No.11621300352 dated 21.1.2013

and based on it, certain clauses were modified and amended to

the trust deed. He submitted that it is not practically possible for

registration of resolutions and there is no mandatory provision to

register the resolution which are to be amended from time to

time.

submitted that the amended deed alongwith original deed should

be filed duly certified by the Trust Registering Authority but the

assessee has failed to do so. Therefore, the CIT(E) has rightly

denied the registration to the assessee.

has rejected the grant of registration u/s.12AA of the Act on the

ground that the resolution has not been registered. Before us,

the assessee has filed the modified amended trust deed duly

notorised on 4.9.2015, subsequent to original registration of the

trust deed on 21.1.2013. In these circumstances, in our

considered opinion, it shall be in the interest of justice to set aside

the impugned order of the CIT(E) and restore the matter back to

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his file for adjudication afresh for grant of registration u/s.12AA

of the Income tax Act after taking into consideration the modified

trust deed on 4.5.2015. We also direct the assessee trust to file

the modified trust deed before the CIT(E) duly registered with

Trust Registering Authority for grant of registration u/s.12AA of

the Act. Needless to mention that the assessee shall be allowed

reasonable opportunity of hearing before adjudicating the issue

afresh.

purposes.

Order pronounced on 11/06/2019. Sd/- sd/- (Chandra Mohan Garg) (Laxmi Prasad Sahu) JUDICIALMEMBER ACCOUNTANT MEMBER Cuttack; Dated 11 /06/209 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Centre for Education Research & Training Trust, sambalpur

By order

Sr.Pvt.secretary ITAT, Cuttack

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