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TMI Blog2020 (5) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... Before we part, we would like to remind the Ld. CIT(E) that the Ld. CIT(E) s jurisdiction is to verify the objects of the assessee and the genuineness of the activities meaning thereby that he had to satisfy himself that the objectives of the Trust are charitable in nature and activities have been carried on or to be carried on are genuine, meaning thereby that they are in consonance for achieving of charitable objects and nothing else. We set aside the impugned order of Ld. CIT(E) and remand the application of the assessee back to the file of the Ld. CIT(E) for de novo consideration in the light of the aforesaid discussion. Appeal of assessee is allowed for statistical purposes. - ITA No.328/Kol/2018 - - - Dated:- 18-3-2020 - Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear that where a trust has been created by an instrument then such instrument needs to be produced in original. And according to him, in the instant case, assessee claimed to be a society under the West Bengal Societies Registration Act, 1961 but is not registered with the Registrar of Societies and, therefore, this document cannot be treated as an instrument of creation. Further, according to him, the date of establishment was no where mentioned in the instrument of creation. Though the Ld. CIT(E) acknowledges that the PAN card showed a date of 22.09.2003 as date of establishment of the organization, the assessee failed to provide any documentary evidence to explain that the date of establishment was 22.09.2003. Thus, according to Ld. CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... embers. f) To engage and assist in such other philanthropic activities as may be deemed appropriate by the Governing Body of the society. g) To collect donation and Subscription for the purpose of the activities of the society. h) To do all such acts, deeds, matters and things as may be deemed incidental or conducive to the foregoing objects. 4. On a perusal of the MOA placed at pages 5 to 7 of the paper book, we note that the association has been formed on 22nd September, 2003 which is evident from the last page of the MOA which is the 3rd page of the Memorandum of Association (page 7 of paper book) where we note the date of 22nd September, 2003 is quite evident i.e. the date on which the fifteen members of the governin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registration the Registrar shall certify as per sec. 7 of the W. B. societies Registration Act. Further, the question as to what documents to be produced by the assessee for registration u/s. 12A of the Act has been clearly spelled out by the Hon ble Madhya Pradesh High Court in Laxminarayan Mahajan (infra) wherein it has been laid down that where a Trust or institution is created under an instrument, then Rule 17 requires filing of the instrument in original. However, when the assessee is created otherwise (than by an instrument) then assessee has to produce constitutive and evidential documents which embraces within its fold all documents which afford a logical basis of inferring creation of the trust/assessee. We rely for this propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the rule requires production of evidential documents, i.e., the documents evidencing the creation of the trust. The evidential documents cannot be limited to documents which directly prove the creation of the trust, they will embrace all documents which afford a logical basis of inferring creation of the trust and all such documents can be described to be documents evidencing the creation of the trust within the meaning of Rule 17ACa). A document directly evidencing the creation of the trust is normally the constitutive document which cannot be produced when the trust is not created by an instrument and if the words documents evidencing the creation of the trust are construed as limited to documents directly evidencing the creation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieties Registration Act, 1961, the outcome of it must be in the knowledge of assessee, which may be shared with the Ld. CIT(E) and the Ld. CIT(E) to consider the application of assessee for exemption u/s. 12A of the Act afresh as per the ratio laid down by the Hon ble P H and M.P. High Courts (supra) on the issue. Before we part, we would like to remind the Ld. CIT(E) that the Ld. CIT(E) s jurisdiction is to verify the objects of the assessee and the genuineness of the activities meaning thereby that he had to satisfy himself that the objectives of the Trust are charitable in nature and activities have been carried on or to be carried on are genuine, meaning thereby that they are in consonance for achieving of charitable objects and nothing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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