SHREE JAINARAYAN HARIRAM GOEL CHARITABLE TRUST,RAIPUR vs. COMMISSIONER OF I NCOME TAX ( EXEMPTION), BHOPAL

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर अपील सं./I.T.A. No. 25/Rpr/2019) ("नधा"रण वष" / Assessment Year : ) बनाम/ Shree Jainarayan Hariram Commissioner Of Goel Charitable Trust Income Tax Vs. Near Patidar Bhawan, New (Exemption), 2Nd Floor, Metro Walk Timber Market, Fafadih, Raipur (C.G.) Building, E-5, Arera Colony, Bhopal – 462016 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabhg3026M (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

income of assessee trust is receipts from admissions fees, tuition fees, hostel fees, fooding fees and transportation fees which is claimed to be applied on aims and objects of the trusts in revenue and capital account. The registration under s.12AA(1)(b) of the Act was granted to the assessee on 07.11.2007 to enable the assessee to avail the concessions

GASS MEMORIAL CENTRE,RAIPUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), BHOPAL

In the result, the appeal of assessee allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.02/Rpr/2019 (ननधाारण वषा / Assessment Year :2015-2016) Gass Memorial Centre, Vs Cit(Exemption), Bhopal Ground Floor, K.K. Road, Moudhapara, Raipur Pan No. : Aabhg 3026 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

trusts and institutions, 11 cancellation of registration granted under s. 12AA may lead to a charitable institution getting hit by sub-s. (3) of s. 115TD and becoming liable to tax on accreted income. The cancellation of registration without justifiable reasons may, therefore, cause additional

PAVITRA CRUZ SISTERS ASSOCIATION,AMBIKAPUR vs. INCOME TAX OFFICER, AMBIKAPUR

In the result, the appeal of assessee is allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.08/Rpr/2018 (ननधाारण वषा / Assessment Year :2014-2015) Pavitra Cruz Sisters Association, Vs Ito, Ambikapur Holy Cross Institute, Manendragarh Road, Ambikapur (C.G.) Pan No. : Aaaap 0283 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

addition made by Ld AO. 9 15. To decide this issue, first we need to perceive the literal meaning of words used in section 11(4A) that “shall not apply in relation to any income of a trust or an institution, being profit and gains of business, unless is incidental to the attainment of the objective of the trust

SHRI JAINARAYAN HARIRAM GOEL CHARITABLE TRUST, RAIPUR,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), BHOPAL, BHOPAL

Appeal is dismissed as withdrawn

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 190/Rpr/2025 (िनधा"रण वष" Assessment Year: 2011-12)

Charitable Trust Vs. DCIT(Exemption), Bhopal 2. The assessee has assailed the impugned order on the following grounds of appeal: 1. The order passed by the Ld. Commissioner of Income Tax Appeals) ('CIT(A)') (NFAC) is bad in law and facts. 2. On the facts and circumstances of the case, the Learned CIT(A)(NFAC) has erred in upholding

INSTITUTE MANAGEMENT COMMITTEE OF ITI,NARAYANPUR vs. INCOME TAX OFFICER, EMEMPTION-I, RAIPUR

In the result, appeal filed by the assessee is partly allowed for statistical purposes in terms of our observations hereinabove

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.27/Rpr/2019 निर्धारण वर्ष /Assessment Year: 2015-16 V. Institute Management Committee, The Income Tax Officer- Women Iti, Narayanpur, (Exemption-1), Chhattisgarh-494 661. Ayakar Awasiya Parisar, Civil Lines, Raipur, Chhattisgarh-492 001. [Pan: Aaati 8583 L ] (अपीलार्थीर्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By None प्रत्यर्थी की ओर से /Respondent By : Mr.Satya Prakash Sharma, Sr.Dr : सुनवाई ई की तारीखरीख/Date Of Hearing 14.08.2023 घोषणा की तारीखरीख /Date Of Pronouncement : 22.08.2023

Trust is an Association of Persons (AOP) working for management of ITI (W) Narayanpur and had earned interest income during the year under review. Return Declaring Total Income of Rs. Nil Further it is also submitted that during the year under review the association had earned amounting to Rs.29,98,092/- out of which Rs.3,32,717/-has been utilized

M/S M/S SHRI AGRASEN JAN KALYAN TRUST,RAIGARH(CG) vs. THE COMMISSIONER OF INCOME TAX(EXCEMPTION), BHOPAL

In the result, the appeal of assessee allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.334/Rpr/2016 (धििाारण िर्ा / Assessment Year :2016-2017) M/S Shri Agrasen Jan Kalyan Trust Vs Cit(Exemption), Bhopal At/Po: Kharsia Pan No. : Aaets 9269 H (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धििााररती की ओर से /Assessee By : Shri G.S.Agrawal, Ca राजस्ि की ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुििाई की तारीख / Date Of Hearing : 25/04/2023 घोर्णा की तारीख/Date Of Pronouncement : 04/07/2023 आदेश / O R D E R Per Arun Khodpia, Am :

charitable objects like Renovation, repairs, addition, alteration and construction of immovable property vested in the trust for the benefit and facilities of general public utilities without any difference in cast and creed, give grants and aid for promotion and support of Libraries, Reading Rooms and other institutions for diffusion of knowledge, relief to poor, education and protection to widows

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

income derived from property held under trust in any assessment proceeding for an earlier assessment year which is pending before the Assessing Officer as on the date of such registration. It was the contention of the ld. AR that the AO was duly informed by the assessee that the assessee was granted registration u/s.12AA of the Act effective from

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

income derived from property held under trust in any assessment proceeding for an earlier assessment year which is pending before the Assessing Officer as on the date of such registration. It was the contention of the ld. AR that the AO was duly informed by the assessee that the assessee was granted registration u/s.12AA of the Act effective from

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

income derived from property held under trust in any assessment proceeding for an earlier assessment year which is pending before the Assessing Officer as on the date of such registration. It was the contention of the ld. AR that the AO was duly informed by the assessee that the assessee was granted registration u/s.12AA of the Act effective from

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR vs. MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, JABALPUR

In the result, appeals of the revenue are partly allowed for statistical purposes and cross objections of the assessee are dismissed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita Nos.139 To 142/Rpr/2019 (Assessment Years: 2009-2010 To 2012-2013) Acit (Exemption), Raipur Vs Maharshi Mahesh Yogi Vedic Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) & Cross Objection Nos.09 To 12/Rpr/2019 (Arising Out Of Ita Nos.139 To 142/Rpr/2019) (Assessment Year :2009-2010 To 2012-2013) Maharshi Mahesh Yogi Vedic Vs Acit (Exemption), Raipur Vishwavidyalaya, University Building, Lamti, Vijay Nagar, Jabalpur(M.P.) Pan No. :Aaajm 1070 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) : Shri Arun Grover & Asheesh Ternain, Cas नििााररती की ओर से /Assessee By राजस्व की ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 12/04/2023 घोषणा की तारीख/Date Of Pronouncement : 20/04/2023 आदेश / O R D E R Per Arun Khodpia, Am :

income derived from property held under trust in any assessment proceeding for an earlier assessment year which is pending before the Assessing Officer as on the date of such registration. It was the contention of the ld. AR that the AO was duly informed by the assessee that the assessee was granted registration u/s.12AA of the Act effective from

INCOME TAX OFFICER (EXEMPTION)-1, RAIPUR vs. SHRI CHAITANY MAHAPRABHU SHIKSHAN SANSTHAN, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 235/Rpr/2019 "नधा"रण वष" / Assessment Year : 2014-15 The Income Tax Officer, (Exemption)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Shri Chaitany Mahaprabhu Shikshan Sansthan 2, Jindal Niwas, Ramsagarpara, Raipur(C.G.)-492 001 Pan : Aaits4845F ……""यथ" / Respondent Assessee By : Shri Sunil Kumar Agrawal & Smt. Laxmi Sharma, Cas Revenue By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 28.07.2022 घोषणा क" तार"ख / Date Of Pronouncement : 09.09.2022

charitable purposes other than any anonymous donation ACIT Vs Shree Shiv Vankeshawar Educational & Social Welfare Trust, ITA No. 4623/Del/2012 (Assessment Year: 2009-10) made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. Sub-section (3) defines "anonymous donation" to mean

NAYA RAIPUR DEVELOPMENT AUTHORITY,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 174 & 63/Rpr/2019 "नधा"रण वष" / Assessment Year(S) : 2012-13 & 2013-14 Naya Raipur Development Authority Prayavas Bhawan, North Block, Sector 19, Naya Raipur Marg, Naya Raipur, Atal Nagar(C.G.) Pin-492 002. Pan : Aaalc0225H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax (Exemption) Raipur (C.G.) ……""यथ" / Respondent Assessee By : S/Shri S.R Rao & Rajesh Kumar Chawda, Ar’S. Revenue By : Shri P.K. Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 02.09.2022

Income tax Act, 1961. 2. That the learned Commissioner (Appeals)-was not justified in upholding the addition of Rs.16,32,67,550/- as made by the learned assessing officer, by treating the surplus as profit on commercial lines. 3. That the authorities below have grossly erred in not appreciating that 'profit earning' was never the motive of the assessee trust

NAYA RAIPUR DEVELOPMENT AUTHORITY,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), RAIPUR

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Rathod Kamlesh Jayantbhaiआयकर अपील सं. / Ita No. 174 & 63/Rpr/2019 "नधा"रण वष" / Assessment Year(S) : 2012-13 & 2013-14 Naya Raipur Development Authority Prayavas Bhawan, North Block, Sector 19, Naya Raipur Marg, Naya Raipur, Atal Nagar(C.G.) Pin-492 002. Pan : Aaalc0225H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax (Exemption) Raipur (C.G.) ……""यथ" / Respondent Assessee By : S/Shri S.R Rao & Rajesh Kumar Chawda, Ar’S. Revenue By : Shri P.K. Mishra, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 09.06.2022 घोषणा क" तार"ख / Date Of Pronouncement : 02.09.2022

Income tax Act, 1961. 2. That the learned Commissioner (Appeals)-was not justified in upholding the addition of Rs.16,32,67,550/- as made by the learned assessing officer, by treating the surplus as profit on commercial lines. 3. That the authorities below have grossly erred in not appreciating that 'profit earning' was never the motive of the assessee trust

SHRI JAIN SHWETAMBER MURTIPUJAK SANGH,DHAMTARI vs. INCOME TAX OFFICER, WARD-1, RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shri Jain Shwetamber Murtipujak Sangh C/O. Santosh Parekh, Near Hanuman Mandir, Near Itwari Bazar, Dhamtari, Chhatisgarh-493 773 Pan : Aahas5883K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-1, Raipur (C.G.). ……""यथ" / Respondent

income u/s.139. 2. On the facts and circumstances of the case and in law, the ld. CIT(A) has erred in denying the exemption u/s.11 at Rs.24,83,562/-, while, there is no change in the objects and activities of the earlier and subsequent A.Ys and further, there is no finding that the assessee had carried on any activity

SHRI JAIN SHWETAMBER MURTIPUJAK SANGH,DHAMTARI vs. INCOME TAX OFFICER, EXEMPTION, WARD-1, RAIPUR

In the result, appeal of the assessee in ITA No

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2022 "नधा"रण वष" / Assessment Years : 2016-17 & 2017-18 Shri Jain Shwetamber Murtipujak Sangh C/O. Santosh Parekh, Near Hanuman Mandir, Near Itwari Bazar, Dhamtari, Chhatisgarh-493 773 Pan : Aahas5883K .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Exemption), Ward-1, Raipur (C.G.). ……""यथ" / Respondent

income u/s.139. 2. On the facts and circumstances of the case and in law, the ld. CIT(A) has erred in denying the exemption u/s.11 at Rs.24,83,562/-, while, there is no change in the objects and activities of the earlier and subsequent A.Ys and further, there is no finding that the assessee had carried on any activity

CONFEDERATION OF PHARMA DEALERS ASSOCIATION,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result, appeal of the assessee is allowed

Bench: Shri Pradip Kumar Kedia & Shri Pawan Singhआयकर अपील सं./I.T.A. No. 219/Rpr/2019)

trust is meant for the advancement of pharma dealers. Reference in this regard was made to the following decisions: i. DIT vs. Bharat Diamond Bourse (2003) 259 ITR 0280 (SC) ii. Addl. CIT vs. Surat Art Silk Cloth Manufacturers Association (1980) 121 ITR 1 (SC) iii. Ahmedabad Rana Caste Association

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result ground of the appeal in the instant appeal of the assessee are allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

income. Whatever consequence could flow in respect of the alleged bogus donation, it has already flown in assessee's case. No further adverse view possible. ii) Adverse view taken on the basis of statement of one Shri Swapan Ranjan Dasgupta, founder director of HHBRF. Copy of his statement at PN 58 to 66 of PB. There is no specific reference

DISHA EDUCATION SOCIETY,RAIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL

In the result ground of the appeal in the instant appeal of the assessee are allowed

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./ Ita No.32&60/Rpr/2019 (Assessment Year:) M/S Disha Education Society, Vs Commissioner Of Income Tax, Disha Crown, Katchana Road. Exemption, Bhopal Shankar Nagar, Raipur (Chhattisgarh) Pan No. :Aaatd5249C : Shri R.B.Doshi, Ca "नधा"रती क" ओर से /Assessee By राज"व क" ओर से /Revenue By : Shri V.K.Singh, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/04/2023 घोषणा क" तार"ख/Date Of Pronouncement : 08/06/2023

income. Whatever consequence could flow in respect of the alleged bogus donation, it has already flown in assessee's case. No further adverse view possible. ii) Adverse view taken on the basis of statement of one Shri Swapan Ranjan Dasgupta, founder director of HHBRF. Copy of his statement at PN 58 to 66 of PB. There is no specific reference

CHHATTISGARH RAJYA OPEN SCHOOL,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, EXEMPTION CIRCLE, RAIPUR

In the result, the assessee's appeal is dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 02/Rpr/2020 "नधा"रण वष" / Assessment Year : 2016-17 Chhattisgarh Rajya Open School Madhyamik Siksha Mandal, Pension Bada, Raipur (C.G.)-492 001 Pan : Aaagc0179F .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Exemption Circle, Raipur (C.G.) ……""यथ" / Respondent

charitable organisations. Due to absence of registration, tax liability is fastened even though they may otherwise be eligible for exemption and fulfil other substantive conditions. However, the power of condonation of delay in seeking registration was not available. 8.3 In order to provide relief to such trusts and remove hardship in genuine cases, section 12A of the Income