Case Law Details
Radheyshyam Mandir Trust Bhawani Mandi Vs CIT (Exemption) (ITAT Jaipur)
We observed that the assessee is a charitable society, established long back and engaged in promoting nationality, education, and personality development of the students without any discrimination of caste, creed and sex. The ld. AR for the assessee submitted that the assessee has filed an online application on 06.02.2020 in Form No. 10A for seeking registration u/s 12AA of the I. T. Act, 1961. Further, the assessee- society was issued noticed dated 14.07.2020 requesting to submit certain documents and to produce original RC/MOA for verification. The ld. CIT(E) has supposed in its order that as per Rule 17A r.w.s 12AA(1)(b) of the Act original instrument establishing the trust and other evidences were not filed in original. Further, the ld. CIT(E) empowered to call for such document and information to satisfy himself of the genuineness of the activities or to make necessary enquiries. Further, the ld. AR for the assessee submitted that Under Rule 17A there is no necessity to produce the original and self certified copy of the instrument and establishing the institution for verification. The ld. AR for the assessee submitted that pre-amended Rules 17A which stood prior to the newly substituted Rule 17A by the Income Tax Rules, 2018 w.e.f. 19.04.2018. The application seeking for registration was filed on 06.02.2020 hence, the amended Rules 17A was applicable for the application for registration of charitable trust, the trust is created under instrument, self certified copy of the document evidencing the creation of the trust is essential as per Rules 17A self attested/ self certified copy of each and every documents/instrument will be sufficient for seeking registration. But the ld. CIT(E) has erred in understanding, contrary to the specific provisions of Rules and law which are relevant for the present case. The ld. AR for the assessee submitted that all the self certified copy which are sufficient for the registration are submitted . Further, the ld. AR for the assessee submitted that self attested copies of the main objects and amended objects were submitted along with application which are certified copies of both documents obtained from Devstan Vibhag, Rajasthan were also duly produced before the ld. CIT(E) as soon as it was received on 22.09.2020 but the ld. CIT(E) has completely ignored the submission made by the assessee where all the conditions were fulfilled whenever the ld. CIT(E) has raised voluminous queries and all of them were duly replied time to time. Before the ld. CIT(E), the ld. AR for the assessee has filed a paper book containing at 300 pages on 28.08.2020 the same has been produced before us, the order passed by the ld. CIT(E) is unjustifiable. The ld. AR for the assessee has submitted that all documents relevant for the registration U/s 12AA of the Act where the assessee has produced certified copies which were permissible as evidence in support of his claim going through the explanation of Rule 17A of Income Tax Rules, 1962 clearly explained that self certified copies of documents are sufficient for the claiming exemption under section 12AA of the Act.
We are of the considered view that as per amended Rule 17A of the Income Tax Rules which are applicable in the case of the assessee, the assessee was not required to fulfil any original copy of the documents rather self certified copy/instrument was sufficient for the purpose of verification by the ld. CIT(E), therefore, ground No. 1 and 2 of the assessee is allowed.
FULL TEXT OF THE ORDER OF ITAT JAIPUR
This is an appeal filed by the assessee directed against the order of the learned Commissioner of Income Tax (Exemption) [hereinafter referred to as Ld. ‘CIT(E)’], Jaipur dated 25.09.2020 for the Assessment year 2020-21.
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