JUNGLI MAHARAJ TEMLE TRUST,PUNE vs. INCOME-TAX OFFICER, WARD - 6(2), PUNE

आदेश / ORDER

PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals), Pune-10 dated 08.10.2018 for the assessment year 2010-11 as per grounds of appeal on record.

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CIT(Appeals) wherein he observes that the assessee is not registered u/s.12A

of the Act. The Ld. CIT(Appeals) further states that it does not appear that

even the application for registration u/s.12A of the Act was made before

prescribed authority by the assessee trust. Merely because of the statement

that the registration u/s.12A of the Act was granted by the CIT (Exemptions)

but the same is missing, in no way proves that the assessee was actually

registered under the said section which is a condition precedent for eligibility

of benefit of exemption u/s.11 of the Act. When it was contended by the

assessee before the Assessing Officer that such certificate was missing an FIR

could have been lodged to the Police Station by the assessee and so also the

Income Tax Department could have been approached by the assessee for

issuing a duplicate/fresh certificate of registration by furnishing any evidence

in support of the assessee’s contention that it was granted registration

already by the CIT(Exemptions). With these observations, the Ld. CIT(Appeals)

has denied the benefit of exemption u/s.11 of the Act to the assessee.

that all throughout they have appraised the Revenue Authority through

various letter on different dates intimating them that registration certificate

u/s.12A of the Act of the assessee has been lost and that duplicate copy of

the 12A registration certificate may be issued. This is evident from page No. 3,

4 and 6 of the paper book filed before us. That in page No. 4 which is the copy

of FIR filed with the Shivaji Nagar Police Chowki regarding missing document

of the assessee i.e. 12A registration certificate No.1845. The said letter is

addressed to the ACIT, Pune. Through these documents, the Ld.AR of the

assessee demonstrated that they have fairly intimated and informed the

Department regarding missing of 12A registration certificate and they have

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lodged FIR to that effect. The Ld. AR of the assessee further invited our

attention to pages 35, 40 and 44 of the paper book wherein the copies of

acknowledgements of return filed for the various assessment years have been

enclosed and from there it is evident that the assessee was already registered

u/s.12A of the Act.

4.1 The Ld. AR further submitted that once the registration certificate

u/s.12A of the Act has been granted, there is no need for any kind of renewal

application or any kind of application for continuance of such registration

certificate even after the amendment coming into effect of section 12AA of the

Act. Once registration u/s.12A/12AA of the Act is granted, it goes on for

perpetuity until and unless expressly canceled as per provisions of law by the

Issuing Authority. In the case of the assessee nothing as such happened and

the assessee has possessed registration u/s.12A of the Act vide Certificate

No.1845 right from assessment year 1975-76 onwards and it had been filing

its return of income for past 5 decades and been claiming exemption u/s.11

of the Act since assessment year 1975-76 onwards. These documents have

been annexed at page No. 8 to 63 of the paper book filed before us. The

certificate No.1845 u/s.12A of the Act and the date of its effect has been duly

mentioned in the relevant column of the income tax return as required for

assessment year 2004-05 to 2006-07 which are annexed at page No. 35 to 44

of the paper book filed before us.

4.2 The Ld. AR further submitted that since the assessee was having

registration u/s.12A of the Act from assessment year 1975-76 onwards,

therefore, they should get benefit of exemption u/s.11 of the Act even in the

relevant assessment year also.

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CIT(Appeals).

to the relevant documents and evidences placed on record. We observe that

the assessee has obtained registration certificate u/s.12A of the Act since

assessment year 1975-76 onwards through certificate No.1845. The said

registration certificate was lost and the assessee has also informed the

Department about the same and the assessee filed FIR regarding the missing

of the 12A registration certificate. Therefore, legal responsibility has been

duly complied with by the assessee. The requirement of law is crystal clear

that once registration u/s.12A or even after amendment section 12AA is

granted then it is for perpetuity until or unless expressly revoked by the

Department as per provisions of law. Through the copies of return

acknowledgements filed before us, it is clear that the assessee was claiming

the benefit of registration u/s.12A of the Act and subsequently getting benefit

u/s.11 of the Act especially from assessment year 2004-05 to 2006-07. The

facts further reveal that in order to keep all speculations at rest, the assessee

has again applied for fresh registration u/s.12AA of the Act on 17.06.2013

and have got the certificate of registration u/s.12AA of the Act from

10.12.2013. The facts therefore demonstrates that the assessee has all

throughout acted in a bona-fide manner and absolutely there is no doubt that

it is registered u/s.12A of the Act. That all throughout the returns filed, the

assessee has claimed benefit of exemption u/s.11 of the Act being registered

u/s.12A of the Act and the Revenue Authorities have accepted such return

and there has not been any objection at any point of time from the Revenue

Authorities.

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In the result, appeal of the assessee is allowed. 8. Order pronounced on 19th day of March, 2019. Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER

पुणे / Pune; �दनांक / Dated : 19th March, 2019. SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :

अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeals), Pune-10. 4. The CIT(Exemptions), Pune �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, 5. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6.

// True Copy //

आदेशानुसार / BY ORDER,

�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.

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Date 1 Draft dictated on 19.03.2019 Sr.PS/PS 2 Draft placed before author 19.03.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order