Department Cannot Deny Exemption Over Missing Section 12A Certificate

Lokmanya Shikshan Prasara K Mandal Vs ITO (ITAT Pune)

The Income Tax Appellate Tribunal (ITAT) Pune ruled in Lokmanya Shikshan Prasarak Mandal vs. ITO that the Income Tax Department cannot deny exemption under Section 11 of the Income Tax Act solely due to the taxpayer’s failure to submit the original 12A registration certificate. The tribunal emphasized that since the tax department is the custodian of such records, it cannot hold the taxpayer responsible for not providing the document.

The assessee, a trust running primary and secondary schools, had been registe

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