TMI Blog2019 (3) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. The requirement of law is crystal clear that once registration u/s.12A or even after amendment section 12AA is granted then it is for perpetuity until or unless expressly revoked by the Department as per provisions of law. Through the copies of return acknowledgements filed before us, it is clear that the assessee was claiming the benefit of registration u/s.12A of the Act and subsequently getting benefit u/s.11 of the Act especially from assessment year 2004-05 to 2006-07. The facts further reveal that in order to keep all speculations at rest, the assessee has again applied for fresh registration u/s.12AA of the Act on 17.06.2013 and have got the certificate of registration u/s.12AA of the Act from 10.12.2013. The fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Ld. CIT(Appeals) wherein he observes that the assessee is not registered u/s.12A of the Act. The Ld. CIT(Appeals) further states that it does not appear that even the application for registration u/s.12A of the Act was made before prescribed authority by the assessee trust. Merely because of the statement that the registration u/s.12A of the Act was granted by the CIT (Exemptions) but the same is missing, in no way proves that the assessee was actually registered under the said section which is a condition precedent for eligibility of benefit of exemption u/s.11 of the Act. When it was contended by the assessee before the Assessing Officer that such certificate was missing an FIR could have been lodged to the Police Station b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee was already registered u/s.12A of the Act. 4.1 The Ld. AR further submitted that once the registration certificate u/s.12A of the Act has been granted, there is no need for any kind of renewal application or any kind of application for continuance of such registration certificate even after the amendment coming into effect of section 12AA of the Act. Once registration u/s.12A/12AA of the Act is granted, it goes on for perpetuity until and unless expressly canceled as per provisions of law by the Issuing Authority. In the case of the assessee nothing as such happened and the assessee has possessed registration u/s.12A of the Act vide Certificate No.1845 right from assessment year 1975-76 onwards and it had been filing its r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or perpetuity until or unless expressly revoked by the Department as per provisions of law. Through the copies of return acknowledgements filed before us, it is clear that the assessee was claiming the benefit of registration u/s.12A of the Act and subsequently getting benefit u/s.11 of the Act especially from assessment year 2004-05 to 2006-07. The facts further reveal that in order to keep all speculations at rest, the assessee has again applied for fresh registration u/s.12AA of the Act on 17.06.2013 and have got the certificate of registration u/s.12AA of the Act from 10.12.2013. The facts therefore demonstrates that the assessee has all throughout acted in a bona-fide manner and absolutely there is no doubt that it is registered u/s.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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