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TMI Blog2019 (4) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... to the fact that trust is registered u/s.12A of the Act. Just because documentary evidences were not furnished by the assessee cannot be the ground for denying exemption u/s.11 of the Act to the assessee. The assessee trust has made ample efforts for procuring information from the Department regarding duplicate copy of registration certificate. The Department was not able to provide any copy of the registration certificate. This demonstrates that the process of maintaining record in the Department is not proper and appropriate for which bona-fide assessee cannot be penalized. Furthermore, Revenue has accepted that the assessee trust is registered u/s.12A of the Act since all these years they have granted 80G renewal to the assessee trust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the hands of the assessee. 3. The brief facts in this case are that the assessee was registered under the Bombay Public Trust Act, 1950 vide registration No. E-1077( Pune) dated 27.10.1986. The Assessing Officer during assessment proceedings asked the assessee to furnish evidence/ proof of registration u/s.12A of the Act which the assessee failed to furnish. Therefore, the Assessing Officer asked the assessee vide letter dated 17.03.2016 to explain why exemption u/s.11 should not be denied for being not registered u/s.12A of the Of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). The assessee vide letter dated 11.03.2016 contended that the trust was earlier granted the registration u/s.12A of the Act but the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the exemption u/s.80G of the Act has constantly been renewed for the assessee Trust. 5.1 The Ld. AR of the assessee further submitted that time and again they had requested the Revenue Authority to furnish the copy of registration certificate u/s.12A to the assessee since that was not in their possession. However, till date the Revenue Authorities have not conceded to the request of the assessee. Thereafter, the assessee has filed an application through RTI to ascertain whether the Department has the copy of registration certificate u/s.12A of the Act. Thereafter, order issued u/s.7(1) of the RTI Act, 2005, was received by the assessee trust intimating that such information is not available with the department. The charge i.e. RTI O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Samaj Vs. CIT in ITA No.1561/PN/2012 and in ITA Nos.203 1840/PN/2014. In this case, facts are identical and similar to that of the assessee. Herein also repeatedly exemption u/s.80G of the Act was granted to the assessee. However, the Revenue Authorities denied exemption since registration u/s.12A certificate was not available with the assessee. In that decision the Tribunal had relied on the decision in the case of Sardar Bhavan Trust Vs. Income Tax Officer in ITA No.876 to 881/AHD/2010 for the assessment years 1999-2000 to 2004-05 decided on 10.05.2013. The Ld. AR of the assessee further submitted that the onus is on the Revenue to prove that the assessee trust was not registered u/s.12A of the Act. The assessee cannot be panelized for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that they were not able to produce registration certificate u/s.12A of the Act. The assessee on its own has made constant efforts to obtain such copy of the registration certificate from the Department and have even applied through RTI application. However, the efforts of the assessee did not materialize. But it is clearly demonstrated that such efforts were made by the assessee. On the contrary, the Revenue has not brought on record any evidence to show that the assessee trust was not registered u/s.12A of the Act. The action of the Revenue granting constant renewal u/s.80G of the Act from time and again itself shows that the Revenue never doubted the registration u/s.12A of the Act for the assessee trust since one of the essential criter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duplicate copy of registration certificate. The Department was not able to provide any copy of the registration certificate. This demonstrates that the process of maintaining record in the Department is not proper and appropriate for which bona-fide assessee cannot be penalized. Furthermore, Revenue has accepted that the assessee trust is registered u/s.12A of the Act since all these years they have granted 80G renewal to the assessee trust and this fact is not disputed by the Department. In view of the matter, we set aside the order of the Ld. CIT(Appeals) and direct the Assessing Officer to grant benefit of exemption u/s.11 of the Act to the assessee trust. 10. In the result, appeal of the assessee is allowed. Order pronounced o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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