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2019 (9) TMI 758 - AT - Income TaxValidity of the proceedings u/s 147/148 - assessee failed to produce the copy of certificate under section 12AA - HELD THAT:- In the present case it is an admitted fact that the A.O. while framing the original assessment under section 143(3) of the Act, vide assessment order dt. 31/01/2013 accepted that the assessee was having registration under section 12A he observed in the said order that the assessee had submitted a copy of order of the ITAT in assessee’s own case for the A.Y. 2006-07 wherein the ITAT had mentioned that the assessee was registered with the CIT under section 12AA of the Act. In the present case, during the course of original assessment proceedings, it was also stated before the A.O. that the original certificate of registration was misplaced and the assessee has applied for registration afresh Claim of the assessee was that the assessee had been registered u/s 12A with the Department, the register in which the names of the charitable institution are entered lies with the Department and as to whether the assessee had been registered u/s 12A of the Act or not, could have been easily verified by the Assessing Officer from the record of the Department / from the register containing the entries of registration and from other relevant record. Assessing Officer neither during the original assessment proceedings verified the said facts from the record nor the said record has been verified before reopening of the assessment. Thus, no tangible information had come into the possession of the Assessing Officer to substantiate that the assessee was not registered u/s 12A of the Act for the assessment year under consideration. Therefore, merely on this basis that the assessee has applied for registration afresh subsequently may arise a suspicion or doubt in the mind of the Assessing Officer that the assessee was not registered u/s 12A of the Act, however, on the basis of the mere suspicion or doubt, the reopening of the assessment cannot be held to be justified, especially when, the said doubt could have been clarified by the Assessing Officer by consulting/ verifying from the Department’s record. Since the reopening of the assessment for the assessment year under consideration has been made merely on assumption and without verification of the relevant fact and without any tangible information coming into the possession of the Assessing Officer that the assessee was not registered u/s 12A of the Act, the reopening cannot be held to be valid - Decided in favour of assessee
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