TMI Blog2021 (7) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... e certificates/documents were lost in the Uttarakhand floods. It is also not in dispute that the assessee trust has been granted the registration u/s. 12A since 1972. Since all the certificates/documents have been furnished and examined by the CIT(A). We do not find any reason to interfere with the findings of the CIT(A). The appeal filed by the revenue is dismissed. - ITA No. 3426/Del/2018 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Act 1961. The society is engaged in the following activities:- 4. During the course of the scrutiny assessment proceedings the AO noticed that the assessee has claimed exemption u/s. 11 of the IT Act, 1961. However, he could not find certificate u/s. 12A for the year under consideration. The AO found that the certificate u/s. 12A as furnished by the assessee is dated 20.10.2014 and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .Y. 2012-13 which refers to registration being granted to #assessee u/s. 12A. The order u/s. 143(3) also gives a number of the circular of the CIT(Lucknow) which granted the' registration. ii) The assessee has placed on record several other subsequent orders wherein it has been clearly mentioned that the assessee is a society registered u/s. 12AA. There has never been the issue of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a renowned place of worship and continuously registered u/s. 80G of the I.T. Act, 1961. 19. With regard to issue of fresh certificate u/s. 12AA valid from 20.10.2014, the AO in his remand report submitted that the earlier AO opined that the assessee is not eligible for exemption u/s. 11 in the absence of valid certificate u/s. 12A. Further, it may be mentioned that there have been no change ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the CIT(A). 7. We have given a thoughtful consideration to the orders of the authorities below. It is an undisputed fact that the certificates/documents were lost in the Uttarakhand floods. It is also not in dispute that the assessee trust has been granted the registration u/s. 12A since 1972. Since all the certificates/documents have been furnished and examined by the CIT(A). We do not find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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