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TMI Blog2025 (2) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... fice, Kolhapur, and Commissioner of Income- Kolhapur also sits in the same. However, the ITO did not bother to visit the Commissioner of Income Tax-Kolhapur to verify the registration number issued by Commissioner of Income Tax, Kolhapur in 1991. Subsequently, during the appellate proceedings before ld.CIT(A), assessee filed copy of registration certificate under section 12A of the Act. The ld.CIT(A) called-for a remand report from the Assessing Officer. The ITO in his remand report stated that additional evidence is not admissible, ITO further stated that assessee has not produced original copy of registration certificate under section 12A of the Act. Thus, the entire allegation of the Department in denying exemption claim under section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate u/s 12A. 3. The appellant craves the permission to add, amend, modify, alter, revise, substitute, delete any or all grounds of appeal if deemed necessary at the time of hearing of the appeal." Submission of ld. AR : 2. Ld.AR for the Assessee submitted that Assessee had filed Return of Income for A.Y.2016-17 on 31.08.2018. Assessee is running primary and secondary school. Assessee is duly registered under Bombay Public Trust Act, 1950. Assessee is also registered under section 12A of the Act, vide Commissioner of Income Tax, Kolhapur - order dated 19.02.1991. Ld.AR submitted copy of the same at page no.1 of the paper book. 2.1 Ld.AR submitted that during the year, in the Return of Income, assessee had claimed exemption under se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved by the AO in the remand report which is reproduced by ld.CIT(A). Therefore, AO was right in denying exemption. Findings & Analysis : 4. We have heard both parties and perused the records. It is observed that in the assessment order, Assessing Officer(AO) has admitted that assessee is registered under Bombay Public Trust Act. AO also admitted that assessee is running Educational Institution only i.e. primary and secondary school. AO also admitted that assessee had filed Income and Expenditure Account, Copy of Balance Sheet, Trust Deed, Audit Report during the assessment proceedings. AO denied assessee's claim of exemption under section 11 of the Act, only because assessee failed to file certificate under section 12A of the Act. 4.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim under section 11 of the Act to the assessee is that original registration certificate under section 12A of the Act, was not filed. Thus, it is an admitted fact that copy of registration certificate was filed by the assessee. In these facts and circumstances of the case, when Department is custodian, the Department cannot blame assessee for not filing original certificate. We have also observed that for A.Y.2017-18, assessee was granted exemption under section 11 of the Act. 4.2 In these facts and circumstances of the case, we are of the opinion that Assessing Officer had erred in denying Assessee's claim of exemption under section 11 of the Act, accordingly, we direct the Assessing Officer to allow the exemption under section 11 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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