TMI Blog2021 (3) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... nied the benefit of exemption under Section 11 of the Act only on account of its disability to produce the necessary records, which got destroyed during the floods of 1978. We do not find anything doubtful or fishy as regards the Trust. We are of the view that whatever record is available with the Trust, as on date, should be produced before the department and the department should look into the records minutely and also give an opportunity of hearing to the Trust or its legal representative and take an appropriate decision in accordance with law. We dispose of this writ application with a direction that the writ applicant Trust shall produce the entire record available with it as on date before the department and the department shall look into the entire record closely and threadbare and ascertain whether the Trust being a registered charitable Trust had been issued the registration certificate under Section 12A. - R/SPECIAL CIVIL APPLICATION NO. 16039 of 2019 - - - Dated:- 25-3-2021 - HONOURABLE MR. JUSTICE J.B. PARDIWALA and HONOURABLE MR. JUSTICE ILESH J. VORA Appearance: MR MANISH J SHAH(1320) for the Petitioner(s) No. 1 MRS MAUNA M BHATT(174) WITH M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the books of accounts, registration certificate and other documents related to Trust got destroyed. 5. It is not in dispute that the Trust continued to draw the benefit of exemption under Section 11 of the Act as a registered Trust till the assessment year 2012-13. From the assessment year 2013-14, the Trust was required to upload Form No.7 (return of income) on the website of the Income Tax Department. In the return of income in General Information , the details as regards the registration of Trust under Section 12A / 12AA of the Act are to be furnished. If the registration number is not mentioned, the utility would show or indicate an error and the Trust would not be in a position to upload the return of income. The problem for the Trust cropped up since the time the E-filing was introduced by the Revenue department. 6. It is the case of the Trust that they do not have the copy of the registration certificate and the department is insisting for such copy for the purpose of granting benefit under Section 11 of the Act. It appears that the Trust has been granted a fresh certificate from 2017-18 onwards. However, the department is not ready and willing to grant the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act. 11. In rejoinder to the aforesaid submissions of Mr. Bhatt; Mr. Shah, the learned counsel appearing for the Trust submitted that the Trust, in the Assessment Year 1977-78 to 1982-83 had claimed the benefit of exemption available under Section 11 and the same was allowed by the then Assessing Officer by passing scrutiny assessment order under Section 143(3) of the Act. He pointed out that from the assessment year 198687 to the assessment year 201213, the benefit of exemption claim under Section 11 of the Act was accepted by the department as the return came to be accepted under Section 143(1) of the Act and no notice for scrutiny assessment was issued for the aforesaid years. 12. Mr. Shah would submit that the stance of the department that the benefit of exemption under Section 11 cannot be granted in the absence of quoting the registration number in the income tax return from assessment year 2013-14 is not tenable in law. According to him, the department is not providing the copy of the registration certificate to his client and on the other hand, the department is declining to grant the legitimate benefit available to the Trust under Section 11 of the Act. 13. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not available with the Department could not be considered against the assessee. Considering the totality of the facts, we of the view that the assessee should be considered to be having registration u/s. 12A in all the assessment years under appeal and therefore all these appeals are allowed. 14. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that the dispute between the parties should have been resolved amicably. We are at one with Mr. Bhatt, the learned Senior Counsel appearing for the Revenue that in the absence of the registration number, to be mentioned in the course of E-filing of the return, the benefit of exemption under Section 11 of the Act cannot be granted, but, at the same time, we find it difficult to accept the stance of the department that as the record is not available with the Trust as well as with the department, it should be presumed that at no point of time, the certificate of registration under Section 12A of the Act was granted. 15. We take notice of the fact that there is contemporaneous record available with the Trust, which should be looked into minutely by the depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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