TMI Blog1996 (9) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and circumstances of the case, the Income-tax Appellate Tribunal was justified in holding that if the learned Commissioner of Income-tax was willing to entertain the assessee- trust s application for grant of registration under section 12A of the Income- tax Act, 1961, and had granted registration to it, he should have condoned the delay which the assessee-trust has prayed for, in view of the following facts : (i) that to grant registration and to condone the delay or not is the sole prerogative of the Commissioner of Income-tax which is not appealable and thus the Income-tax Appellate Tribunal has grossly erred in travelling beyond the ambits of its jurisdiction laid down by the Act ; (ii) the specific provision has been brought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e application for grant of registration was submitted to the Commissioner of Income-tax after service of notices under section 148 in view of the fact that though the application for grant of registration was submitted to the Commissioner of Income-tax prior to the service of notice under section 148 but the proceedings for issue of notices under section 148 were started in December, 1986, itself as the matter was referred to the Commissioner of Income-tax for his prior sanction and it was not beyond the reach of the assessee to come across the fact of going on of the proceedings for issue of notices under section 148 and also the fact that the enquiry proceedings were going on from May 7, 1984, and assessment proceedings for the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the assessee blankly without cross verification from the record to the effect that the receipts of the donations dated August 1, 1978, August 9, 1978 and August 1, 1978, pertaining to Svs. Harak Chand, Gulab Chand, Ugamchand Venachand and Mahendra Kumar Duli Chand were signed by the donors and as such donations were towards specific purpose which constituted corpus of the trust in total contrast to the fact that in his statement dated October 15, 1987, recorded by the then Income-tax Officer, Sumerpur, in reply to question No. 1, Shri Chouthmal, trustee, after going through the counterfoils of all the receipt books for the account periods relevant to the assessment years 1979-80, 1980-81 and 1981-82 clearly admitted and confirmed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any return and, therefore, the Income- tax Officer, on February 13, 1987, issued notices to the assessee under section 139 of the Income-tax Act. The assessee, in response to these notices, filed returns for these assessment years under the Voluntary Disclosure Scheme on March 30, 1987. The assessee, for these assessment years, declared the income of Rs. 10,100, Rs. 10,100 and Rs. 12,100. During these assessment years, the assessee received donations of Rs. 1,84,907, Rs. 86,037 and Rs. 44,353 which were claimed by the assessee to be the corpus being for the construction of a temple. The Income-tax Officer referred the matter to the Deputy Commissioner, Udaipur, for direction under section 144A of the Act and the directions were issued to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue with the following observations : Questions Nos. 1 and 2 : We, however, find that it was on a consideration of the relevant facts and appreciation of the evidence and material on record that the Tribunal had held that the registration granted to the assessee-trust was effective from the date of its inception on December 4, 1977. To us it is purely a finding of fact and such finding does not give rise to any question of law fit for reference. Proposed question No. 3 relates to the assessee s obligation under section 12A(b) to furnish audited accounts in Form No. 10B as the income of the assessee-trust (sic). Findings of fact and the conclusions drawn from such findings do not give rise, in our opinion, to any question of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be called. The Tribunal decided the appeals by its judgment dated January 16, 1991. While dealing with the question of registration, the Tribunal held as under : The assessee is, therefore, right in pointing out that the registration have been granted on February 13, 1987, under section 12, it envisages from the very inception of the trust, i.e., from December 4, 1977. The factum of granting registration finds place in the direction of the Deputy Commissioner (Appeals). Thus, the assessee-trust, being registered, there was no impediment to the application of the provisions of sections 11 and 12 in relation thereto. Dealing with the question of audit of the accounts of the trust, the Tribunal held as under : We would presently ..... X X X X Extracts X X X X X X X X Extracts X X X X
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