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TMI Blog2019 (4) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,110/- made by the AO refusing to grant the exemption u/s.11 of the Act in pursuance of the fact that registration u/s.12A could not be produced, is contrary to the facts and the provisions of law prevailing in the case of the appellant. The addition made by the AO be deleted. The appellant be granted just and proper relief in this respect. 2. The appellant prays to be allowed, to add, amend, modify, rectify, delete, raise any grounds of appeal at the time of hearing." 2. The only grievance of the assessee is refusal of granting exemption u/s.11 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') by the Revenue Authorities and consequent addition of Rs. 9,40,110/- in the hands of the assessee. 3. The brief facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied for granting registration u/s.12A of the Act on 12.08.1986 before the Commissioner of Income Tax. Registration certificate u/s.12A as well as exemption u/s.80G of the Act was granted to the assessee Trust. The exemption u/s.80G was renewed from time to time till 2007. Even the exemption u/s.80G for granting 100% deduction during Gujarat earthquake was also granted which was renewed twice. The copy of original application for registration and exemption u/s.80G of the Act has been placed on record. Similarly certificate u/s.80G of the Act has also been renewed from time to time which is also evident from record. There is no dispute from Revenue side with regard to the fact that the exemption u/s.80G of the Act has constantly been renewe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be considered, wherein no permanent office is there but at the same time it is also correct that the assessee trust has received registration u/s.12A and exemption u/s.80G of the Act starting from 12.08.1986 onwards. The basic evidence of this fact is that they have been able to renew exemption u/s.80G of the Act from time and again. It is the contention of the assessee that if the Department is not able to provide the copy of registration certificate that does not justify denial of exemption u/s.11 of the Act to a bona-fide assessee and in support of this contention; the Ld. AR placed reliance on the decision of the Pune Bench of the Tribunal in the case of Oswal Bandu Samaj Vs. CIT in ITA No.1561/PN/2012 and in ITA Nos.203 & 1840/PN/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Authorities. 7. We have perused the case records and heard the rival contentions. It is an undisputed fact that the assessee trust has been getting exemption u/s.80G of the Act on regular basis as per its application for renewal from 1986 till 2007. The Revenue Authorities have always renewed the exemption for the assessee's trust u/s.80G of the Act. It is also undisputed that the assessee trust has applied for registration u/s.12A and exemption u/s.80G of the Act on 12.08.1986 onwards. From that time onwards, there has been constant renewal of exemption u/s.80G of the Act. The Revenue Authorities have refused exemption u/s.11 of the Act to the assessee on the ground that they were not able to produce registration certificate u/s.12A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds with it. This observation was considered by the Co ordinate Bench of the Tribunal, Pune in the case of Oswal Bandhu Samaj Vs. CIT(supra.) wherein the Pune Bench of the Tribunal has observed that the assessee furnished sufficient evidence in support of its claim that it has been earlier enjoying the benefit u/s.80G and it had been getting renewal from time and again whereas the Revenue has not been able to explain as to how the assessee was granted approval/extension u/s.80G in absence of registration u/s.12A of the Act. 9. Reverting to the facts of the present case, the assessee trust has made ample efforts for procuring information from the Department regarding duplicate copy of registration certificate. The Department was not able to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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