RAMJI DASS DARSHAN KUMAR CHARITABLE TRUST,DELHI vs. INCOME TAX. WARD EXEMP 2(4), DELHI, DELHI

The Ld. CIT(Exemptions) has denied registration u/s. 12A of the Act as the assessee has not filed the instrument in original or a copy thereof, evidencing the creation of the Trust. In the absence of Registered Deed, the Trust cannot be treated as genuine. 7. As regards the first question, the Ld. Counsel for the assessee stated at Bar that the registered Trust Deed was produced before the Ld. CIT(Exemptions) and a copy thereof was filed along with the application evidencing the creation of the Trust. The Ld. Counsel for the assessee stated that he was having the registered Trust Deed and was ready to produce it before the Ld. CIT(Exemptions). In such circumstances and facts of the case and in the interest of justice as conceded by the Ld. AR and the Ld. DR also, the matter is remitted back to the file of the Ld. CIT(Exemptions) to examine the original Trust Deed and the assessee shall file a copy thereof before the Ld. CIT(Exemptions). The Ld. AR should undertake to co-operate in the proceedings before the Ld. CIT(Exemptions) in this regard. Accordingly, for the limited purpose, the matter is set aside to the file of Ld. CIT(Exemptions) to examine the original Trust Deed and decide the issue accordingly. 8. As regards the second question, the Ld. Counsel for the assessee relied upon the decision of the Hon’ble Allahabad High Court in the case of CIT vs. Krishi Utpadan Mandi Samiti reported in 186 Taxman 460 which is placed at PB pgs. 18 to 31. The Ld. Counsel for the assessee also invited our attention to PB pg. 20 of the decision of the Hon’ble Allahabad High Court (supra) wherein the Hon’ble High Court has clearly mentioned that there is no requirement under the Act that an institution constituted for advancement of any object of general public utility must be registered as a Trust. The Ld. Counsel for the assessee has also relied upon the decision of the ITAT, Amritsar Bench in the case of Malli Ram Charitable Trust vs. CIT which is placed at PB pg. 14 wherein it was held that the application for registration of a Trust cannot be refused merely on the basis of that the Trust Deed was not registered either with the Registrar of Societies or with the Registrar of Documents. In the facts and circumstances of the case, and in view of the decision of Hon’ble Allahabad High Court in the case of CIT vs. Krishi Utpadan Mandi Samiti (supra) and the decision of ITAT, Amritsar Bench in the case of Malli Ram Charitable Trust vs. CIT (supra), we are of the view that the application for registration of Trust cannot be refused merely on the basis that the Trust Deed was not registered either with the Registrar of Societies or with the Registrar of Documents. In the facts and circumstances of the case, the second question raised by the assessee is answered in its favour. The Ld. CIT(Exemptions) is not justified in denying exemption on this count. 9. Since the issues in all the appeals are identical, our order in the case of the assessee in I.T,A. No. 292/Coch/2015 hereinabove is identically applicable to all the other appeals mentioned hereinabove.”

CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI