9911796707
TMI Blog2016 (4) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... HROTRA, A.M:- This is assessee's appeal against the order dated 22.11.2013 passed by the Director of Income-tax (Exemptions), New Delhi u/s 12AA(1)(b) r.w.s. 12A of the Income-tax Act, 1961, rejecting assessee's application for grant of registration u/s 12A of the Act. 2. Brief facts of the case are that assessee trust is a society registered under the Societies Registration Act, 1860. As per r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before us. He pointed out that assessee is presently claiming exemption u/s 10(23C)(iiiae) of the Income-tax Act and, accordingly, filing return of income at nil. He filed before us a copy of the assessment order for AY 1990-91 in assessee's own case, wherein, after detailed discussion, the assessee was given exemption u/s 11 vide order dated 18.3.2002. Ld. counsel further referred to pages 130 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the record of the case. Admittedly the assessee's income is exempt u/s 10(23C)(iiiae), as is evident from the assessment order for AY 2013-14. Further, assessee has been allowed exemption u/s 11 in assessment year 1990-91 also, as noted earlier. From these facts it is evident that there is no quarrel as regards charitable activities being carried on by assessee. Ld. Commissioner's observation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of a charitable or religious trust or institution shall be made in duplicate in Form No.1 OA and shall be accompanied by the following documents, namely:- (a) where the trust is created, or the institution is established, under an instrument, the instrument in original, together with one copy thereof; and where the trust is created, or the institution is established, otherwise than under an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed original MOA, which requirement can be dispensed with after assessee has filed certified copies of original MOA and registration certificate. Ld. Commissioner has not at all referred to the certified documents furnished by assessee. Under such circumstances, we are of the considered opinion that the registration was wrongly denied to assessee and, therefore, we direct for grant of registration ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
