TMI Blog2018 (9) TMI 1628X X X X Extracts X X X X X X X X Extracts X X X X ..... al. Grounds of the assessee’s appeal are allowed for statistical purposes. - ITA No.495/Ind/2017 - - - Dated:- 25-9-2018 - SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER For The Appellant : Shri Girish Goyal Shri N.D. Patwa, A.Rs For The Respondent : Shri Lal Chand, DR ORDER PER KUL BHARAT, J.M: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Exemption), Bhopal, dated 2.5.2017. The assessee has raised following grounds of appeal: 1. That the learned CIT(Exemption), Bhopal erred in not granting exemption u/s 80G of the Income Tax Act, 1961. 2. That the learned CIT(Exemption), Bhopal was not justified in not considering the letter dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er with applicant or the department. Since registration order u/s 12AA is pre-requisite condition for granting exemption u/s BOG of the IT Act, 1961, therefore, the assessee society,namely Shri Digamber Jain Sidhakshetra Chulgiri Trust, Barwani is not entitled for exemption u/s BOG of the IT Act. 11 SUBMISSIONS: - a) As per the provisions of Section 80G(5)(vi) r/w Rule llAA(2) of the Income Tax Rules,1962 an application shall be accompanied by a copy of registration granted under section 12A or copy of notification issued under section 10(23) or 10(23C) of the Act. b) The assessee got registered u/s 12A many years ago i.e. in the year 1990-1991, and the certificate granted was misplaced by mistake. c) The assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him. This attitude would, in the long run, benefit the department, for it would inspire confidence in him that he may be sure of getting a square deal from the department. Although, therefore, the responsibility for claiming refunds and reliefs rests with the assessees on whom it is imposed by law, officers should - ( a) draw their attention to any refunds or reliefs to which they appear to be clearly entitled but which they have omitted to claim for some reason or other; ( b) freely advise them when approached by them as to their rights and liabilities and as to the procedure to be adopted for claiming refunds and reliefs. It is therefore prayed that the registration u/s. 80G, which was denied merely a procedural lapse, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led written submission by post on 21/04/2017. The AR has taken a plea that some 80G approval was granted to Trust on 09/04/1991, however, same is not valid as on current date. The grant of said expired approval u/s SOG raised assumption (according to the AR) that Registration order u/s 12A was already passed. The submission of the AR is not justifiable as the 'if1 society has failed to submit the requisite order under section 12M signed by Commissioner and this office does not go by assumptions/presumptions. The letter dated 25/04/2006 by the then ITO(Hq) of CIT, Bhopal indicating only the Registration no. can also not be relied in the absence of copy of relevant Registration order with applicant or the department. Since registration or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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