Sai Baba Sewa Mandal Vs JCIT (Exemptions) (Bombay High Court)
In the case of Sai Baba Sewa Mandal vs. JCIT (Exemptions), the Bombay High Court heard arguments from both parties, represented by Mr. Hirani for the petitioner and Mr. Parchure for the respondents.
The petitioner sought a direction against the respondents to issue a copy of the certificate evidencing registration under Section 12A of the Income Tax Act, 1961 (the Act). The petitioner, a Charitable Trust registered under the Bombay Public Trust Act, claimed to have been registered under Section 12A of the Act since 1973-74, resulting in exemption from the provisions of Sections 11 and 12 of the Act.
The petitioner asserted that due to the loss of the certificate, they had made repeated requests to the respondents for a certified copy, but received no response. The respondents, in a communication dated 05.04.2023, stated that the certificate of exemption could not be found in their office records despite their best efforts.
Mr. Hirani, counsel for the petitioner, also referred to an exemption order dated 14.11.1973, granting exemption under Section 80G of the Act until 31.03.1974, and an assessment order dated 11.12.2017, granting benefits to the petitioner/Trust based on the exemption.
