9911796707
TMI Blog2022 (12) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1961. The following effective grounds have been raised by the assessee : 1. That the learned Commissioner of Income-tax (Exemption), Lucknow has erred in law and on facts in rejecting the application filed on the prescribed form 10A under rule 17A of the Income-tax Rules, 1962 read with clause (aa) of sub-section (1) of section 12A of the Income-tax Act, 1961 dated March 19, 2020 for registration of a trust under section 12A of the Income-tax Act, 1961. 2. That the impugned order dated August 19, 2020, received by the appellant passed under section 12AA(1)(b)(ii) of the Income-tax Act, 1961 by the learned Commissioner of Income-tax (Exemption), Lucknow is illegal and contrary to the relevant provisions of the Income-tax Act, 1961 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-tax Department ; that the acknowledgment of e-filing of the aforesaid documents are appearing at assessee's paper book 4 and 61 ; that during the course of hearing, the aforesaid documents were got verified on laptop by the authorised representative of the applicant to the Commissioner of Income- tax (Departmental representative), who confirmed that the trust deed was available on the e-records of the ITBA Portal and was e-filed on March 19, 2022, i. e., much before the date of passing of the impugned order, which was passed on August 19, 2020 ; that after passing of the impugned order, the applicant again filed an application (assessee's paper book 27-30) for registration under section 12A of the Income-tax Act on December 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he second application for registration have been filed on record before us. 4. On the other hand, the learned Departmental representative has placed strong reliance on the impugned order. It has been contended that as available from the order under appeal, though letter dated July 30, 2020 was sent to the assessee at the address provided in its permanent account number, through speed post, which was also simultaneously posted at the e-filing portal also, no compliance was made and nobody put in appearance on behalf of the assessee before the learned Commissioner of Income-tax (Exemption) ; that since the learned Commissioner of Income-tax (Exemption) has to satisfy himself about the objects of the trust and the genuineness of the trust, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cember 22, 2021. The Department has not shown any change in the trust deed earlier filed and that filed along with the second application. Vide order dated December 31, 2021 (assessee's paper book 32-34), the registration was granted to the applicant. 7. As available at the assessee's paper book 22, i. e., the last page of the trust deed originally e-filed along with the application dated March 19, 2020 for registration, the applicant-trust was formed on January 24, 2020. The original application for registration dated March 19, 2020 thus stood filed within two months of the formation of the trust. It being a new trust, no activities were carried out at that relevant time. 8. In an Ananda Social and Educational Trust v. CIT [2020] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 961 and they shall always be known as charitable objects. The learned Commissioner of Income-tax (Exemption), it is seen, has not taken into consideration the trust deed filed by the applicant along with the original application for registration, e-filed on March 19, 2020. The objects of the applicant-trust were to be considered by the learned Commissioner of Income-tax (Exemption) while considering the application for grant of registration to this newly formed trust, there being no activities having been hitherto undertaken by the applicant. This is what has been held by the hon'ble Supreme Court in Ananda (supra). Post passing of the impugned order, to reiterate, the applicant has been granted registration vide order dated December 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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