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Denial of exemption U/s. 11 to registered Trust for mere non- producing evidence of registration U/s. 12A/12AA is invalid
Case Law Details
- Case Name
- Rotary Club of Poona Downtown Charitable Trust Vs ITO (E) (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
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Rotary Club of Poona Downtown Charitable Trust Vs ITO (E) (ITAT Pune)
In the present case, the assessee trust has made ample efforts for procuring information from the Department regarding duplicate copy of registration certificate. The Department was not able to provide any copy of the registration certificate. This demonstrates that the process of maintaining record in the Department is not proper and appropriate for which bona-fide assessee cannot be penalized. Furthermore, Revenue has accepted that the assessee trust is registered u/s.12A of the Act since all these years they have granted ...
