MARY HELP OF CHRISTIAN CHURCH MARGHERITA,TINSUKIA vs. CIT(EXEMPTION) KOLKATA, KOLKATA

This appeal has been filed by the assessee against the order of Ld. CIT(E), Kolkata dated 26.09.2016 rejecting registration u/s. 12A of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).

From a perusal of the impugned order and the grounds of appeal preferred by the assessee Trust, we note that the assessee trust misplaced its 12A registration certificate granted to it in the year 1994 by CIT, Shillong and entered at F. No. 620/12A/CA/94-95 in the register of application of the department. Therefore, the Trust applied for the duplicate of the same from the Chief Commissioner of Income-tax, Shillong on 31.03.2015 who in turn advised the assessee Trust to apply for the same before the Ld. CIT(E), Kolkata. Therefore, the assessee trust preferred an application for duplicate copy of 12A registration certificate before the Ld. CIT(E), Kolkata. During the proceedings before the Ld. CIT(E) in order to prove that it had 12A registration, the assessee trust brought in the scrutiny assessment order passed in AY 1990-91 to show that it was a charitable trust registered u/s. 12A of the Act. However, the Ld. CIT(E) was not impressed with the same and after enclosing the copy of the assessment order in the impugned order, observed that from a perusal of the said assessment order it is no where stated that assessee trust has been Mary Help of Christian Church Margherita., AY: 2016-17 registered u/s. 12A of the Act. We take note from a perusal of the copy of the assessment order for AY 1990-91of the assessee trust that during the scrutiny assessment before the AO it had duly filed Form 10B u/s. 12A(b) of the Act dated 14.12.1990 which was accepted by the AO and the Chapter III exemption u/s. 11 of the Act was given to the assessee after taking note of the fact that surplus being less than 25% of gross receipt, AO came to the conclusion that assessee’s return of income showing as “Nil” is correct. We note that since the assessee trust’s contention has been accepted in the scrutiny assessment and the assessee trust existed from 1976 and the assessee trust has been granted registration u/s. 12A in the year 1994 by the CIT, North Eastern Region, Shillong which fact has been duly entered at F. No. 620/12A/CA/94-95 in the register of application, which facts not been found to be false and just because it has misplaced the 12A registration certificate when applied for duplicate was in turn advised by the Chief Commissioner, Shillong, to apply for it before CIT(E), Kolkata an inference which we can draw from the assessment order kept along with the impugned order for rejection of registration u/s. 12AA of the Act along with the facts stated above is that assessee trust formed in the year 1976 had sec. 12A registration in the year 1994 granted by CIT, Shillong and entered in the register maintained by the department, therefore, the following direction is given to Ld. CIT(E), Kolkata: (a) Issue duplicate certificate of registration u/s. 12A of the Act to the assessee trust and (b) Grant the exemption u/s. 11 in accordance with law.

In the result, appeal of assessee is allowed as directed above. Order is pronounced in the open court on 21st December. 2017.