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2021 (12) TMI 204 - GUJARAT HIGH COURTExemption u/s 11 - certificate of registration u/s 12A not traceable - petitioner since has been denied having exemption u/s. 11 on account of non-production of the physical copy of the registration certificate from the petitioner - application under Right to Information Act seeking certified duplicate copy of certificate of registration u/s. 12A(a) - non-response to the application made to RTI - HELD THAT:- We notice from the reply which has been given by the Information Officer, Assistant Commissioner of Income Tax (Exemption) & Central Public Information Officer, Ahmedabad, in response to the said information under the RTI Act dated 27.07.2020 that it has been replied that there is no evidence found showing transfer of records of the applicant from the respective CIT to the office of the Assistant Commissioner of Income Tax (Exemption) & Central Public Information Officer, Ahmedabad. Petitioner also addressed a letter to the Commissioner of Income Tax on 28.09.2020 requesting for issuance of fresh registration certificate effective from 11.02.1975 under the circumstances narrated in the said letter. In the said letter, the petitioner also reproduced the relevant extract from the order under section 7(1) of the RTI Act. The record of certificate of registration under section 12A of the Act and the same is permanent record, the respondent department should have maintained and in absence thereof, it cannot be concluded that the trust is not registered. Instead of moving such an application to the Central Commissioner of Income Tax (Exemption) – appellate authority under the RTI Act, the petitioner has moved the application with a request for issuance of fresh certificate from the authority – Commissioner of Income Tax, Vejalpur Ahmedabad, without questioning the order in his capacity as an appellate authority, we are, therefore, of the view that the record which is to be maintained of the unit by the concerned authority is required to respond positively and the same when is not only the requirement but an obligation to maintain it. The application made by the petitioner be treated as an application under the RTI Act and be considered within the time period specified under the very statute. Let the appellate authority under the RTI Act respond to the petitioner without fail. Any grievance if still persisting, the petitioner shall have legal recourse open.
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