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TMI Blog2018 (2) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee by holding that looking to the nature of trust no separate trust deed is required as the assessee trust is registered with the Gujarat State Waqf Board as per Bombay Public Trust Act, 195, whereby the Appellate Tribunal ignored that fact that as per Rule 17A of the Income Tax Rules 1962, the applicant is required to produce the original Certificate of Registration, Memorandum of Association and Rules and regulation of the society for verification and in the absence of same the application seeking registration u/s. 12AA of the Act cannot be entertained? 2. Brief facts are as under. The respondent is a Wakf duly registered with the Gujarat State Wakf Board. The respondent applied for registration under section 12AA of the Act. Along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Wakf surplus income after meeting the administrative expenses and repair work of wakf assets would be used for all the purposes(Religious or charitable). We have noticed that The Wakf Act, 1950, applicable for all over Gujarat State and as per the provision of this act Gujarat state Wakf Board has registered the assessee trust since 1992. We have gone through the registration detail mentioned under the particulars as wakf name and address, Shiya and Sunni, Mutvalli/Manager's name and address, Objects of the Waqf, how to appoint manager and address of Wakf etc.. We observed that the above mentioned information and documents indicate the existence of trust as per the registration certificate of Gujarat State Wakf Board which certify the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pointment of Mutawalli etc. 7. Clause (a) of rule 17A of the Income Tax Rules requires that the application of registration under section 12A of a charitable or religious trust or institution would be accompanied by the following documents namely, where the trust is created or the institution is established, under an instrument, the instrument in original and where the trust is created or the institution is established, otherwise than under an instrument, the document evidencing the creation of the trust or the establishment of the institution. Thus rule 17A nowhere envisages the existence of a trust deed or its registration. The factum of existence of trust can also be established by producing documents evidencing the creation of the trus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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