Quilon Poor Home Vs CIT (ITAT Cochin)
The Income Tax Appellate Tribunal (ITAT), Cochin Bench, has set aside the Commissioner of Income Tax (Exemption)’s rejection of final registration under sections 12A and 80G for Quilon Poor Home. The trust, founded in 1963 with the objective of rehabilitating the homeless, was unable to provide a certified copy of its 70-year-old trust deed within the time frame specified by the tax authorities.
The trust had been previously granted provisional registration under both sections. However, during the application process for final registration, it faced a delay in retrieving the original trust deed from the Registrar’s office, leading to the rejection of its applications by the Commissioner of Income Tax (Exemption). The rejection was based solely on this procedural lapse.
During the appeal, the assessee’s representative argued that the delay was unintentional and a result of the historical nature of the document. The representative requested an additional opportunity to submit the necessary records. The Departmental Representative did not object to this request.
The ITAT, after considering the arguments, concluded that the rejection was due to a procedural default rather than any substantive issue with the trust’s activities or objectives. The Tribunal’s decision, pronounced on June 3, 2025, allows for the matter to be reconsidered on its merits.
