9911796707
TMI Blog2023 (5) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... there is a delay of 143 days in filing the above appeal by the assessee on 13-08-2020. This period falls under COVID-Pandemic situation, thus following Hon'ble Supreme Court judgment dated 23.3.2020 in suo moto Writ Petition (Civil) No.3 of 2020, vide Hon'ble Supreme Court has extended time limit for filing appeals w.e.f. 15.3.2020. Thus, there is no delay in filing the above appeal and we take the appeal of the assessee for adjudication. 3. Brief facts of the case is that the assessee is a Public Charitable Trust registered under the Bombay Public Trust Act, 1950 having registration number from 28-06-2018, with the object to run educational institutions such as Pre-primary, Junior KG, Senior KG, Graduation and Master Degree, Old- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for registration under section 12 AA of the Income Tax Act as follows: 7. In spite of specific requisitions the applicant has not submitted the requisite details such as certified copy of registration certificate, certified copy of trust deed, an undertaking that there will be no infringement to the 1st proviso to section 2015) of the Income Tax Act, 1961,undertaking u/s 11(5) and 13(1), details of donation received/paid, an affidavit/undertaking to the effect that the trust institution is complying all the requirement of law as are material for the purpose of its objects as enumerated in the trust deed. Further it is also noticed that trust does not have any clause that the trust will not be dissolved and it is perpetual. As per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion made under Section 12A. According to procedure so laid down, the Commissioner shall call for documents and information and conduct an enquiry to satisfy himself of the genuineness of the trust and upon reaching satisfaction of the charitable or religious nature of the objects and the authenticity of the activities of the trust, he would grant registration. If he is not satisfied of the aforesaid, the request made in the application may be declined." As discussed above, the applicant has failed to file documentary evidences to enable me to satisfy about the genuineness of its activities and to verify these activities are in consonance with its objects. 8. Looking to the above facts, I am unable to arrive at the satisfaction of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g that there will be no infringement to the 1st proviso to section 2(15) of the Income Tax Act, 1961 b. undertaking u/s 11(5) c. Undertaking to the effect that the trust/institution is complying all the requirement of law as are material for the purpose of its objects as enumerated in the trust deed. 2. With respect to the query raised by Hon'ble CIT (EXEMPTION) regarding the donations; the appellant in point number 4 of reply against notice has mentioned that there is no donation received to them and also submitted the ITR copies and bank details for the verification for Learned CIT. 3. The Learned Commissioner of Income Tax(exemption) has never asked the appellant to submit the undertaking/declaration u/s 13(1) (c) and mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s asked duplicate information which has already been uploaded while filing form 10A like Certified copy of Trust Deed, Certified copy of Registration Certificate etc. which is drafted for all and never gone through the application form and documents submitted with the same and never applied his mind for asking for information. The notice issued is vague and irrelevant part and already submitted part while filing form 10A was not removed. 6. The Learned Commissioner of Income Tax exemption has not given opportunity of being heard before the rejecting the application and just passed the order. With reference to above submission, may I request your honor to pass necessary order /award the relief: 1. To register the trust u/s 12AA from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Trust. Thus the Ld. CIT(E) has passed this impugned order without verifying the documents submitted by the assessee and thereby denied exemption u/s. 12AA of the Act on the ground of non-verification of the genuineness of the activities of the above trust. 6.1. In our considered view, the Ld. CIT(E) erred in not considering the submissions, documents and details furnished by the assessee trust. Therefore to meet the ends of justice and also in the Principle of Natural Justice, we deem it fit to set aside impugned order and remit the matter back to the file of Ld. CIT(E) with a direction to reconsider the application filed by the assessee in Form No. 10A alongwith all the documents and evidences filed by the assessee trust by giving one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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