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TMI Blog2018 (10) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... e for statistical purposes by setting aside the order u/s 12AA (1) (b) of CIT(E), Jaipur? ii) Whether, on the facts and in the circumstances of the case and in law the Hon'ble ITAT is right in holding that it is not necessary that the Institution/Trust should be established under an instrument, inspite of the facts that as per Rajasthan Public Trust Act 1959, the trust within a period of two years from the date of creation is to be registered by the office of Assistant Commissioner having jurisdiction over such places? iii) Whether, on the facts and in the circumstances of the case and in law the Hon'ble ITAT is right in setting aside the order of CIT(E) Jaipur in refusing registration u/s 12AA to the trust, which is not a legal trust i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "3.2. We have heard rival contentions, perused the material available on record and gone through the order of id. CIT (Exemptions). We find that under the identical facts, the Coordinate Bench of the Tribunal in ITA No. 4941/Del/2011 & 3061/Del/2013 has held as under:- "13. A plain reading of Rule 17A(a) makes it clear that where the Trust is created, or the institution is established, under an instrument, the instrument in original, together with one copy thereof, has to be filed along with prescribed Form No. 10A for registration of the institution/Trust u/s 12A of the Act. However, the second limb of Rule 17A(a) provides that where the Trust is created, or the Institution is established, otherwise than under an instrument, the documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue that there is a specific requirement of filing documents for creation of a Trust along with an application for grant of exemption. In the impugned order, the ITAT referred to Rule 17A (a) of the Income Tax Rules, 1962 which itself envisages the possibility of the Trust being created "otherwise than under an instrument" in which event it is sufficient if "the document evidencing the creation of the trust or the establishment of the institution, together with one copy thereof' is provided. The proviso to Rule 17A(a) permits the Commissioner to accept even a certified copy in lieu of the original if the instrument or document in original cannot conveniently be produced. It was rightly pointed out by the ITAT that it is therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent aims and objects of the Trust should be the same at the time of its establishment. As further rightly pointed out, the stage for examining if the income of the Trust was being applied for its objects would arise only when a return of income is filed by the Trust. The said issue would not affect the grant of registration. 8. The ITAT also examined whether the fact that the Trust was for the benefit of a particular community would debar it from exemption and registration under Section 12AA/12A of the Act. The said question was, and in the view of this Court rightly, answered in the negative. In particular the Court concurs with the conclusion of the ITAT that "It is now well-settled that an objects beneficial to a section of the public ..... X X X X Extracts X X X X X X X X Extracts X X X X
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