TMI Blog2018 (2) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. The factum of existence of trust can also be established by producing documents evidencing the creation of the trust. This is precisely what has been done in the present case. The order passed by Wakf board dated 20.11.1999 recognises various Daudi Vora trust and in case of present assessee also enlisted the objects of the trust, who would be the managers of the trust and how such managers would be appointed or removed. - Decided against revenue - Tax Appeal No. 852 of 2017 - - - Dated:- 6-2-2018 - MR. AKIL KURESHI AND MR. B.N. KARIA, JJ. For The Appellant : Mrs Mauna M Bhatt, Advocate For The mr. Hardik v vora, advocate ORAL JUDGMENT ( PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This appeal is filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rincipal Commissioner of Incometax at one stage rejected the application on the ground that the respondent did not have a registered trust deed. The Income Tax Appellate Tribunal remanded the proceedings for fresh consideration by the authority by giving further opportunity. Once again the Commissioner by an order dated 31.3.2015 rejected the application on the ground that the respondent instead of submitting the copy of the trust deed had merely submitted a copy of the order passed by the Gujarat State Wakf Board which cannot be substituted for a trust deed. The matter once again reached the Tribunal. The Tribunal by the impugned judgment allowed the appeal of the assessee as under : 6. We have heard both the sides and perused the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee failed to produce a registered trust deed though opportunity was granted by the Commissioner, This was therefore, in breach of rule 17A of the Income Tax Rules, 1962. 5. On the other hand, learned counsel Shri Vora for the respondent submitted that rule 17A nowhere requires production of a registered trust deed. The respondent is an old trust and is duly registered by the Gujarat State Wakf Board. The documents in support thereof were produced. Counsel also relied on the judgment of Madhya Pradesh High Court in case of Laxminarayan Maharaj v. Commissioner of Incometax reported in (1984) 150 ITR 465 (Madhya Pradesh), 6. From the materials on record, it can be seen that the Tribunal had gone through the registration details of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was created more than 100 years back but not under any instrument or document. The assessee had filed application for registration under section 12A of the Act along with which it had produced revenue records relating to the lands held by the trust and orders relating to assessment of property tax and affidavits and declaration of citizens in support of the existence of the trust. The High Court overruled the decision of the commissioner rejecting the application holding that the trust is created can be established by producing constructive and evidencial documents. If the trust is created under an instrument, rules require production of documents. However, when the trust is not created, it is impossible to produce any such documents. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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