9911796707
TMI Blog2016 (4) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... ok filed by assessee. Commissioner referring to Rule 17A concluded that assessee had not furnished 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 u/s 12A to the assessee. - Assessee’s appeal is allowed. - ITA no. 358/Del/2014 - - - Dated:- 21-4-2016 - SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI: JUDICIAL MEMBER Appellant by : Sh. Rajan Bhatia Adv. Respondent b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and 131 of the PB, wherein the assessment order dated 15.1.2016 for AY 2013-14 is contained, in which assessee s claim u/s 10(23C)(iiiae) has been accepted. Ld. counsel further referred to Rule 17A of the Income3 tax Rules and point4ed out that as per proviso to clause (a), certified copy of the memorandum of association could be furnished by assessee in lieu of the original. 4. Ld. CIT(DR) submitted that the matter may be restored back to the file of ld. CIT as assessee has not made compliance. 5. In the rejoinder ld. counsel submitted that matter need not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 instrument, the document evidencing the creation of the trust or the establishment of the institution, together with one copy thereof: Provided that if the instrument or document in original cannot conveniently be produced, it shall be open to the Commissioner to accept a certified copy in lieu of the original; b) where the trust or institution has been in existence during any year or years, prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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