9911796707
TMI Blog1991 (1) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Voluntary Disclosure Scheme. The Income declared for these years were Rs. 10,100, Rs. 10,100 and Rs. 12,100. For the assessment years in question, the assessee trust had received donations of Rs. 1,84,907, Rs. 86,037 and Rs. 44353 (as against Rs. 2,23,816, Rs. 66,040 and Rs. 44,353 mentioned in the order of the Commissioner(A) which were claimed to be corpus donations being for the construction of a temple. The ITO noticed that the counterfoils of the donations receipts bore the description "Shri Dev Dravya (Mandir Nirman)". He observed that none of those counterfoils were signed by the donors and that there was no specific narration thereon that the donations formed part of the corpus. He referred the matter to the Dy. Commissioner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pervision of Shri Vasu Pujiya Jai Derasar Pedhi. For the efficient management of Shri Vasu Pujiya in Derasar Pedhi, rules were framed. The trust deed was executed after resolutions dt. 20th Nov., 1977 and 4th Dec., 1977 of Undri Shri Sangh. The Dy. Commissioner was not right in observing in his directions under s. 144A that it is on the service of the notices under s. 148 that the assessee trust applied for registration before the learned CIT. We find that the application for registration had been given by the assessee trust on 4th Dec., 1986 whereas the notices under s. 148 had been given later i.e., on 13th Feb., 1987. We also find that in the application dt. 4th Dec., 1986 for registration under s. 12A(a) in Form No. 10A, the assessee tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was invalid and being separable, it is liable to be ignored. The assessee is, therefore, right in pointing out that the registration having been granted on 13th Aug., 1987, under s. 12A, it enured from the very inception of the trust i.e., from 4th Dec., 1977. The factors of granting registration finds place in the directions of the Dy. CIT(A). Thus, the assessee trust being a registered one, there was no impediment to the application of the provisions of ss.11 and 12 in relation thereto. 4. Next comes the question of audit of the accounts of the trust by an Accountant as defined in the Explanation below s. 288(2). So far as this point is concerned, the case of the trust was that this requirement had not been originally complied with b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ji Dulichandji for Rs. 1,101, Rs. 701, and Rs. 1,501 have been placed by the assessee on the record, which have been signed by the donors. Therefore, the mention by the ITO that the counterfoils of the receipts were not signed by the donors was not correct. In reply to a query from the Bench, it was submitted by the learned Departmental Representative that the assessee's trustee, one Shri Chouthmal was examined by the ITO on 15th Oct., 1987 wherein he stated that these donations were received towards the construction of temple as the temple was under construction at that time and that soon after 17th Feb., 1978 when the foundations were laid, the construction started and that it got completed in 1984. This statement, therefore, supports the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he direction is prescribed by the statute, the direction regarding corpus donation is to be gathered from the facts and the circumstances of the case. In the case of the Agnel Charities (Agnel Sewa Sang) vs. ITO (1988) 31 TTJ (Del) 160 it was held that if a circular letter was issued by the school that they had invited subscriptions and donations for the sake of school buildings, the plea of the assessee that it should be taken as a donation towards the corpus was reasonable. In the present case, the preamble to the trust deed, directions of the donors and the contends of the receipts show that the donations were treatable as corpus donations. In the case of St. Ann's Home for the Aged vs. ITO (1982) 13 TTJ 1895 (Bang) it was held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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