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TMI Blog2014 (9) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment upto 31-03-2003 then it will have the copy of 12A Certificate also. Assessee contends that 12A certificate is granted without date of expiry. In this eventuality, the department has to verify its records and make the certified copy available to the assessee. The copy may be lying with earlier 80G registration. It is a trite law that if any application is found defective then the assessee should be given adequate opportunity to rectify the procedural defect. In consideration of the above, we are inclined to set aside the matter back to the ld. CIT to reconsider the same, trace 12A certificate granted to the assessee, provide a copy thereof in accordance with law and then decide the issue relating to 80G registration. Appeal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, vide show cause notice no. 2181 dated 11- 11-2011 fixing the date of hearing on 24-11-2011 at 11.03A.M.. In compliance to notice Shri B.V. Maheshwari, C.A./A.R. attended the hearing and case was discussed with him. During the course of proceedings, it was noticed that the society was granted registration u/s 12A(a) by the then CIT-I, Jaipur and accordingly it was allowed registration u/s 80G upto 31-03- 2003 but the registration certificate of the society u/s 12A(a) is not available with them. 5. On the above, it is stated that the registration u/s 12A(a) had been granted by the CIT-1, Jaipur in F.Y. 1987-88 as informed vide his letter No. CIT1/T J/JPR/12A 80G/2011-12/241 dated 25-05-2011 but copy of this order has not been provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defective and hence rejected for want of statutory compliance as mentioned in para 6 above. The order of the ld. CIT is relied upon. 2.4 We have heard the rival contentions and perused the materials available on record. The ld. CIT in last para itself has mentioned that assessee's 80G certificate was renewed upto 31-03-2003. This could not have been granted upto 31-03-2003 without a valid 12A certificate. We find merit in the arguments of the ld. Counsel for the assessee that if assessee 12A certificate is misplaced then in that case the certified copy is provided to the assessee on payment of requisite fee. Besides when the record of 80G registration is available with the Department upto 31-03-2003 then it will have the copy of 12A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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