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TMI Blog2018 (9) TMI 1628X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption), Bhopal was not justified in not considering the letter dated 25.4.2006 by which the assessee established that it is a Trust having registration u/s 12A. 3. That the Trust was granted exemption u/s 80G vide order dated 9.4.1991 and this exemption was valid up to 31.3.1992 and therefore in order to avoid the ambiguity the Trust applied for exemption u/s 80G inadvertently. Whereas it is settled law that renewal of exemption u/s 80G is not at all necessary. 4. That the learned CIT has been arbitrary and bad in law in not considering the written submission filed by the assessee on 21.4.2017. 5. That the appellant craves leave to amend, alter, add and withdraw any of the grounds before or at the time of the hearing of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . c) The assessee had also applied for a copy of the certificate u/s 12A from the department through letter dated 21/04/2006. The Office of the Id CIT (through ITO (Tech.)) vide letter dated 25.04.2006, confirmed that the trust had been granted registration u/s 12A vide registration No.41/90-91 dated 13/12/1990. PB 2. d) Ld.CIT(E) did not judiciously consider the above mentioned letter/ certificate dated 25/04/2006 through which it is conclusively established that assessee that the assessee was registered u/s 12A. The letter issued by the office of Id CIT as above, would be equivalent to the certificate issued u/s 12A. e) Assessee's registration u/s 12A can also be evidenced by the fact that it is regularly filing income tax re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee established existence of registration u/s. 12A; the registration shall be granted." 3. It is contended by the Ld. Counsel for the assessee that the exemption was declined merely on the grounds that requisite certificate of registration u/s 12AA of the Act was not furnished. He submitted that certificate was misplaced and the concerned authority has confirmed the registration vide letter dated 25.4.2006 enclosed at page no.2 of the paper book. 4. On the contrary, Ld. D.R. supported the order of the CIT(Exemption). 5. We have heard the rival submissions, perused the materials available on record and gone through the orders of the authorities below. Ld. CIT (Exemption) has rejected the application by observing as under: 2. On perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uisite condition for granting exemption u/s 80G of the IT Act,1961, therefore, the assessee society, namely Shri Digamber Jain Sidhakshetra Chulgiri Trust, B:irwaniis not entitledtor exemption u/s 80G of the I T. Act. 3. Accordingly the application in form no. 10G received in this office on 05/12/2016 seeking exemption u/s 80G of the I T Act is hereby rejected and exemption sought u/s 80G. is also refused. 6. Ld. Counsel for the assessee has drawn our attention to the letter of the Income Tax Officer from the Office of the Commissioner of Income Tax, Bhopal confirming the registration u/s 12A w.e.f. 31.12.1990. Under these facts, we deem it proper to set aside the order of the Ld. CIT(Exemption) and restore the application of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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