1983 (9) TMI 50

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..... non-compliance with r. 17A of the I.T. Rules, 1962. It is this order which is challenged by the petitioners in this petition under art. 226 of the Constitution. The petitioners' case is that the trust was created more than 100 years back but not under any instrument or document. Along with the application for registration, the petitioner-trust filed 10 documents. These documents are of three types: (i) revenue records relating to lands held by the trust, (ii) orders relating to assessment of property tax, and (iii) affidavits and declaration of citizens in support of the existence of the trust., The Commissioner took the view that all these documents, though evidencing the existence of the trust, were not documents evidencing the creation .....

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..... f, and where the trust is created, or the institution is established, otherwise than under an instrument, the document evidencing the creation of the trust or the establishment of the institution, together with one copy thereof : Provided that if the instrument or document in original cannot conveniently be produced, it shall be open to the Commissioner to accept certified copy in lieu of the original." Section 12A was introduced with effect from April 1, 1973. It is not in dispute that the benefit of ss. 11 and 12 were available to all charitable at religious trusts irrespective of whether they were created under an instrument or created otherwise. It is obvious that the intention behind s. 12A was not to take away the benefit availabl .....

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..... s evidencing the creation of the trust " are construed as limited to documents directly evidencing the creation of the trust, it will be nearly impossible to have a trust registered which was not created under an instrument. This could never have been the intention of the framers of the rule. In our opinion, these words embrace all evidential documents, i.e., all documents which afford logical basis for inferring the creation of a trust. The Revenue papers produced by the petitioners consisted of Jamabandis of 1910-11, 1929-30, patta issued in 1931 and Jamabandi of 1954-55. In all these documents, the petitioner-trust is entered as a tenant or Bhumiswami and the name of the Sarbarakhar is also mentioned. The assessment orders relating to pr .....

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