Case Law Details
Arya Samaj Mandir Vs CIT (Exemption ) (ITAT Jaipur)
From the facts of the present case, we noticed that the assessee had filed an application before the ld. CIT (Exemption) for seeking registration u/s 12AA of the Act. The assessee had also furnished the copy of MOA notorized by the Notary Officer, Bhilwara. However, the ld. CIT (Exemption) rejected the application filed by the assessee on the ground that as per Rule 17A read with section 12AA(1)(b) of the Act , the certified copy of the instrument establishing the trust needs to be verified with originals. The ld. CIT (Exemption) also held that he is empowered to call for such documents/ information from the trust to satisfy himself about the genuineness of the activities of the trust or to make necessary enquiries as he may deem fit in this behalf. The ld. CIT (Exemption) further observed the since under rule 17A of Income Tax Rules, 1962, the assessee society/trust is required to produce original/ certified instrument regarding establishing the trust/society for verification but the assessee society/ trust has failed to comply with the said mandatory requirements under Rule 17A of Income Tax Rules. Therefore, the assessee society was not entitled for registration u/s 12AA of the Act.
We have analyzed the pre-amended rules as well as amended rules 17A of the Income Tax Rules which came into effect from 19-02-2018. In the present case, the application for seeking registration u/s 12AA of the Act was filed by the assessee society/ trust on 12-01-2019. Therefore, in such circumstances, the amended rule 17A was applicable and on bare perusal of the amended rule, it is nowhere required by the assessee to furnish the original documents. On the contrary self-attested as well as self certified copy of each and every documents/instruments were sufficient for seeking registration. Therefore, under these circumstances, the insistence by the ld. CIT(Exemption) for asking original documents of the instruments is beyond understanding and contrary to the specific provisions of law and rules.
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 furnish the original copy of the documents rather self attested or self certified copy of each and every documents/ instruments was sufficient for the purpose of verification by the ld. CIT (E). Therefore, taking into consideration all these facts and circumstances of the case, this appeal of the assessee society is restored to the file of the ld. CIT(E) for afresh examination of the issue in question and act accordingly.
FULL TEXT OF THE ITAT JUDGEMENT
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