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TMI Blog2012 (8) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... icer, which was confirmed by the CIT(A). 3. The assessee filed return of income on 30.10.2002 for the assessment year 2002-03 admitting NIL income after claiming exemption under section 11 of the Act. The Assessing Officer issued notice under section 148 of the Act on 30.03.2009 as the Assessing Officer came to know that the assessee trust was not registered under section 12AA of the Act. The assessee trust filed a letter on 30.04.2009 requesting to treat the return field on 30.12.2002 as if return filed in response to notice issued under section 148. During the course of assessment proceedings, the assessee has not offered any explanation as to why the assessee trust should not be denied exemption under sections 11 and 12 of the Act in the absence of registration under section 12AA of the Act. Therefore, the Assessing Officer completed the assessment denying the exemption under sections 11 and 12 of the Act and completed the assessment determining the income of the assessee at Rs. 2,52,060/-. While doing so, the Assessing Officer considered the gross receipts of Rs. 2,59,650/- as income of the assessee and allowed expenses of Rs. 7,595/- from such gross receipt. 4. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge of opinion" cannot be applied in this case since it was not subjected to scrutiny assessment earlier either under section 143(3) or 143(3) r.w.s. 147 of the Act. 9. On going through the orders of the lower authorities, in so far as the reopening of the assessment under section 147 is concerned, we are of the considered view that the Assessing Officer has rightly reopened the assessment under section 147, which was confirmed by the CIT(A). Therefore, we sustain the order of the CIT(A) and dismiss the ground of appeal of the assessee on this issue. 10. On merits, the ld. Counsel for the assessee submitted that the assessee is a public charitable trust established on 26.10.1939 and is engaged in various charitable activities since then. The assessee submitted that the trust has been filing returns of income since its inception claiming exemption under section 11 and the Department was allowing such exemption under section 11 for all these assessment years till 2001-02. Only in the assessment year 2002-03, the Assessing Officer denied exemption under sections 11 and 12 for want of registration under section 12AA. The assessee's counsel submitted that the assessee trust was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igning the registration number in the record of the Department, no formal order was passed for grant of registration in accordance with the provisions of section 12A as existed during the period prior to 01.07.1973. 12. The ld. Counsel for the assessee invited our attention to a letter dated 26.08.2010 addressed by the office of the DIT(E), [page 24 of the paper book], which reads as under: "D.I.T. (E) No. 2(443)/98-99 The Honorary Secretary Narayana Guruviah Chetty's Estate Charities, 49 Varadamuthiappan St. Chennai 600 001 Sir, Dated 28.6.2000 Sub: Registration under s. 12AA of the above Trust - reg. Ref: Your application in Form No. l0A filed on 2.5.1973 2. Your fresh application filed on 16-9-1999 Please refer to the above. 2. By reference to this office records it is confirmed that you had applied in Form No. 10A on 2-5-1973 for s.12A registration. No specific order under s.12A was being passed in those days and only an acknowledgment for the receipt of the application used to be given. In your case also, no order was passed. However, the fact of registration was accepted and assessments have been made on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble trust established in the year 1939 and engaged in the charitable activities since then. The assessee trust filed returns of income regularly claiming exemption under section 11, wherever applicable and the Department seems to have been accepted the returns filed by the assessee in all the assessment years prior to the assessment year 2002-03. The assessee seems to have filed an application for registration under section 12A and the Department allotted registration number to the assessee, as per the procedure followed for registration under section 12A at that time and entered such number into the separate register maintained by the Department for registered trusts. 16. On going through the provisions of sections 12A and 12AA, we see that the provisions of section 12AA, which were inserted w.e.f. 01.04.1997 provides for procedure to be followed for registration under section 12AA. The provisions of section 12AA provides that the CIT shall pass an order in writing either granting or refusing to grant registration under section 12AA, whereas no such specific requirement of passing an order in writing is provided under the provisions of section 12A. Provisions of sub-section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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