9911796707
TMI Blog2010 (3) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2 The learned CIT-II, Baroda further erred in not appreciating the reasons submitted for the delay in filing the application for Registration. It is therefore prayed that the delay in filing the application may be condoned and the registration may be granted. 3 The appellant may be allowed to add, amend, alter or raise additional grounds of appeal. 2 Facts, in brief, as per relevant order are that the assessee- trust created on 26-08-1986 was registered with Assistant Charity Commissioner, Nadiad on 5.9.1986.However, an application for registration of trust under section 12A of the Act was filed only on 30-03-2007 with a request to grant registration with retrospective effect from 5-09-1986. The assessee trust adduced the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to section 12A(a). The registration is accordingly granted with effect from 01-04-2006. In view of clause (ii) of the proviso to section 12A(a), the provisions of section 11 and 12 shall apply in relation to the income of the trust with effect from 01-04- 2006 i.e. the first day of financial year in which the application was made. 4 The assessee is now in appeal before us. At the outset, the ld. AR on behalf of the assessee while inviting our attention to the decision dated 8.2.2008 of this Tribunal in the case of M/s Amardip Charitable Trust in ITA No.3744/Ahd/2007 contended that the trust under consideration having been founded by the same person Shri Kishorbhai Karsanbhai Patel and the delay in submitting the application also having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icient reasons. In the case under consideration, application has been made after the expiry of a period of one year from the date of the creation of the trust. The applicant trust is entitled to registration of trust from the date of creation of trust only if the Commissioner is satisfied that the person in receipt of the income was prevented from making the application before the expiry of the period aforesaid for sufficient reasons. In terms of provisions of sec.12AA(1)(a) (b) of the Act, before registering the trust or refusing to register , the Commissioner is required to satisfy himself about the objects of the trust and genuineness of its activities. In the present appeal the assessee trust, admittedly a charitable institution, sole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vely. 5.1 In the present case also, the CIT has not disputed or doubted the reasons but the only inference drawn is that the reasons given are vague and general and do not constitute sufficient case. This way an admittedly charitable institution ,solely existing for purposes of education, was denied exemption on technical and flimsy grounds. If for some good reasons exemption was denied; it would have been a different matter. The reliance on the decision in the case of Gujrat Maritime Board(supra) by the ld. DR is totally misplaced, since the said decision was rendered on different facts and the question of retrospective registration was not even raised before the Hon'ble High Court. Considering that the reasons given by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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