TMI Blog2013 (5) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act. Thus the cases for assessment year 1999-2000 to assessment year 2004-05 were reopened u/s. 147 by issue of notice u/s. 148 dated 10-11-2005. In response to the notice assessee furnished its return of income on 4-10- 2006 declaring total income of Rs. Nil as income chargeable u/s. 11(4). A.O. noticed that assessee-trust had claimed exempt income of ₹ 8,53,766/- u/s. 11 of the Act on account of various expenses shown to have been incurred on the objects of the trust. He also noticed that the assessee trust has been granted registration w.e.f. 1-4-2005 by CIT u/s. 12AA(1)(b)(1) read with proviso (ii) to Sec. 12A(a) of the Act by an order dated 24-10-2005. He thus concluded that the assessee trust was not registered under 12A for the years under consideration and therefore, it was not entitled to benefit envisaged u/s.11 and 12 of the Act. He therefore, held that the exemption of income / deduction on account of various expenses was not allowable and accordingly disallowed the same and added to the income and determined total income at ₹ 8,53,766/-. Aggrieved by the order of A.O., assessee carried the matter before the CIT (A). 4. Before CIT (A), assessee interal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned assessment order under appeal be held as bad in law void ab initio and therefore, be cancelled. 3. On the facts and circumstances of the case, the I'd CIT(A) is not justified both in law and on facts in holding that the trust is not registered u/s 12A(a) r.w.s. 12AA of the IT Act for the year under appeal and thereby not justified in assessing the trust a nonregistered one*' and denying all the benefits to the trust u/s 11 and 12 of the IT Act. It is prayed that the trust be considered as registered u/s 12A(a) r.w.s. 12AA of the IT Act for the year under appeal and be granted all benefits and deductions u/s 11 and 12 of the IT Act. 4. On the facts and circumstances of the case, the I'd CIT(A) is not justified both in law and on facts in not admitting / considering / taking note of the evidences produced during the course of proceedings. In fact, there is no mention of either admission or rejection of such evidences in the appellate order. It is prayed that the evidences produced be admitted and considered. 5. On the facts and circumstances of the case, the trust does not accept the income assessed of ₹ 8,53,766/- which is a figure of total of expen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application for 12A to the Department and the receipt of the certificate. The original copy of letter was also produced by the A.R. before us for verification. Ld.A.R. further submitted that trust had filed an application u/s. 7(1) of the Right to Information Act, 2005 dated 19-2-2007 to the CIT III Baroda interalia asking for a copy of certificate u/s 12A and copy of assessment orders for 74-75 to 80-81. He submitted that in response to the application filed under Right to Information Act, the assessee was informed vide letter dated 8.3.2007 that the records were wedded out and since the application was for old records, the records were neither traceable nor available. He placed on record the copy of the application made under Right to Information Act and the order received at page 6 7 of the paper book. Ld. A.R. further submitted that the assessment for A.Y.1982-83 was passed u/s. 143(3) and the deduction claimed u/s. 11 and 12 of the Act was granted by the Assessing Officer. He placed on record the copy of the order passed u/s. 143(3) for A.Y. 1982-83 and 1984-85 at page 7 9 of the paper book. It was thus submitted that granting of deduction u/s 11 and 12 in assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as stated as under:- OFFICE OF THE COIMMISSIONER OF INCOME TAX-III CENTRAL PUBLIC Information Officer-III 2nd Floor,Aayakar Bhavan,Annexe, RFace Course Circle, Baroda-390 007. No.BRD/CIT-III/8/RTI Act/2006-07. Name and address of the appellant : Sardar Bhavan Trust Sardar Bhavan, PatelMarg, Nr. Jubilee Baug, Baroda. Date of Order. : 08-03-2007 ORDER UNDER SECTION 7(1) OF THE RIGHT TO INFORMATION ACT,2005. The above referred trust, vide its letter dated 19-02-2007, has made an application under Right to Information Act, 2005 to procure information regarding registration of the trust u/s. 12A and other details as under:- 1. Copy of Register of Trust maintained u/s. 12A for under your charge from 1-7-1973 to 31-12-1980. 2. Copy of Income Tax records for the period from 1974-75 to 1980-81 of the Trust. 3. Copy of Certificate u/s. 12A granted to the Trust. 4. Copy of the Assessment Orders for 1974-75 to 1980-81. 2. The application of the trust is carefully considered. Before replying to the specific queries it may be worthwhile to mention that the charge of Commissioner of Income Tax III, Baroda was created pursuant to the Notification of CBDT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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