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2022 (10) TMI 420 - AT - Income TaxExemption u/s 11 - seeking registration u/s. 12AA denied as per Rule 17A r.w.s 12AA(1)(b) of the Act original instrument establishing the trust and other evidences were not filed in original - HELD THAT:- CIT(E) is factually incorrect and unjustifiable where the ld. CIT(E) has failed to observe that the activities carried out by the trust is genuine in nature. We observed that the assessee carried out a charitable activities in accordance with law with main objects and amended objects of the trust deed. A letter which was sent by the assessee on 28.08.2020 which was not considered by the CIT(E). Relevant documents which are also available on record it was produced before the ld. CIT(E) and before us also, the assessee deserves registration u/s. 12AA. Assessee submitted that additional written submissions along with affidavit submitted the audited balance sheet, income and expenditure accounts for A.Ys. 2017-18, 2018-19 and 2019-20, temple photographs, certified copy of trust deed before the ld. CIT(E) along with application form 10A and thereafter also with letters submitted through the ld. AR during the course of hearing. In considered view that as per amended Rule 17A of the Income Tax Rules which are applicable in the case of the assessee, the assessee was not required to fulfill any original copy of the documents rather self certified copy/instrument was sufficient for the purpose of verification by the ld. CIT(E), therefore, ground No. 1 and 2 of the assessee is allowed.
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