2011 (12) TMI 614 - AT - Income Tax

Summary

Issues involved: Appeal against order of CIT-II Pune dated 14-5-2010 regarding exemption u/s 80G and registration u/s 12A.

Exemption u/s 80G: The appellant's main grievance was the grant of exemption u/s 80G in an earlier year. The appellant relied on a circular dated 5-5-2009 issued by the Chief CIT, stating that in deserving cases, the production of certificate u/s 12A may not be necessary. The Tribunal, in a similar case, directed the CIT to reexamine the registration u/s 12AA by condoning delay. The Tribunal found the facts similar and restored the issue to the CIT to reevaluate the matter. The burden was placed on the revenue to demonstrate that registration was not granted earlier. The CIT was instructed to review the issue afresh and grant relief to the assessee as per law.

Registration u/s 12A: The Tribunal observed that the trust had been granted benefits such as exemption u/s 11 and eligibility u/s 80G for many years. Despite the trust's inability to produce the registration certificate u/s 12A, the Department could not claim that registration was not granted. The Tribunal directed the CIT to reexamine the registration u/s 12AA in light of the legal discussion and grant relief to the assessee. The appeal was allowed for statistical purposes, and the decision was pronounced on 30-12-2011.