LADY KIKABAI PREMCHAND IYAMBIL TRUST vs. COMMISSIONER OF INCOME-TAX,,

The assessee has filed this appeal with a delay of 5 days. The assessee has filed an application seeking condonation of delay in filing of the appeal supported by an affidavit. After perusal of the same, we are satisfied that the delay in filing of appeal is not intentional or deliberate but has occurred for the reasons mentioned in the application. Accordingly, the delay in filing of appeal is condoned and the appeal is admitted to be heard and disposed of on merits.

Smt. Deepa Khare appearing on behalf of the assessee submitted that the assessee is trust registered with Charity Commissioner, Pune with the main object of providing food and shelter to the members of Jain Swetamber Murtipujak Community. The assessee trust was formed in 1943. The assessee was registered under the provisions of section 12A in the year 1974, and since then the assessee has been claiming benefit of registration in its return of income. The Department never raised any objection in assessee claiming the benefit of exemption u/s. 11 of the Act. The assessee filed its return of income for the assessment year 2012-13 declaring Nil income, as was done in the past. The Assessing Officer raised objection and asked the assessee to produce certificate of registration issued u/s. 12A of the Act. This objection was raised by the Assessing Officer for the first time. The assessee trust tried to locate the registration certificate issued by the Department. Being very old document, the assessee failed to locate the same. The assessee immediately applied for fresh registration u/s. 12AA in the prescribed form on 19-03-2015. The

On the other hand Smt. Nirupama Kotru representing the Department vehemently defended the order of Commissioner of Income Tax (Exemptions), Pune. The ld. DR submitted that the assessee should have no grievance as the Commissioner of Income Tax (Exemptions) has considered the application of assessee for grant of registration u/s. 12AA favourably. The ld. DR submitted that the assessee has not placed on record any document, whatsoever to show that the assessee was having registration certificate u/s. 12A of the Act in the past.

We have heard the submissions made by representatives of rival sides and have perused the orders of authorities below. The assessee has applied for registration u/s. 12AA vide application dated 19-03-2015. The Commissioner of Income Tax (Exemptions) has granted registration to the assessee w.e.f. 30-09-2015. The short grievance of assessee is that the Commissioner of Income Tax (Exemptions) should have granted registration from the date of application as it is merely extension of registration earlier granted to the assessee in 1974. The case of assessee is that the assessee trust was formed in the year 1943 and the registration u/s. 12A was granted to the assessee in the year 1974. Since, then the assessee is claiming exemption u/s. 11 in the return of income. However, no document has been placed before us to show that in past the assessee has been claiming benefit of registration u/s. 12A of the Act. Under such circumstances, we deem it appropriate to remit this file back to Commissioner of Income Tax (Exemptions), Pune to consider the request of assessee. The assessee shall furnish documentary evidence before the Commissioner of Income Tax (Exemptions) to substantiate that in past the assessee has been claiming benefit of registration u/s. 12A by claiming

In the result, the appeal of assessee is allowed for statistical purpose.