Sardar Bhuvan Trust, Baroda V. The Income tax Officer,Ward-5(1), Baroda

ITA 878/AHD/2010

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2049 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 11-01-2013
• Assessment Year: 2001-2002
• Appeal Filed On: 23-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAHUL KUMAR
• Keywords: Charitable institution; Earning of tax free income
• Section: 143(3); 12A; 12AA; 147; 148; 12; 11

Judgement Text

ITA NO 876 T O 881/AHD/2010. . A.YRS. 99-00 ,00-01,01-02, 02-03,03-04, AND 2004- 05. 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL C HATURVEDI, A.M.) I.T. A. NO. 876 TO 881/AHD/2010 (A.YRS: 1999-2000,2000-01, 01-02,02-03,03-04 & 04-05) SARDAR BHAVAN TRUST, C/O.SURESH THAKKAR & CO., CHARTERED ACCOUNTANTS, MATRU SMRUTI, OPP.KOTHI BUILDING, RAOPURA, BARODA-390001. (APPELLANT) VS. INCOME TAX OFFICER, WARD 5(1), AAYAKAR BHAVAN, NEAR RACE COURSE CIRCLE, BARODA-390009. (RESPONDENT) PAN: AABTS 2068 P APPELLANT BY : SHRI SURESH THAKKAR RESPONDENT BY : SHRI RAHUL KUMAR, SR. D.R. ( )/ ORDER DATE OF HEARING : 01-03-20 13 DATE OF PRONOUNCEMENT : 10 -05-2013 PER BENCH. THESE SIX APPEALS ARE FILED BY THE ASSESSEE AGAINS T THE COMMON ORDER OF CIT (A)-V, BARODA DATED 16-12-2009 FOR THE ASSESSMENT YEARS 1999-2000 TO 2004-05. ITA NO 876 T O 881/AHD/2010. . A.YRS. 99-00 ,00-01,01-02, 02-03,03-04, AND 2004- 05. 2 1. THE LD. A.R. AT THE OUTSET SUBMITTED THAT THE FA CTS IN ALL THE APPEALS ARE IDENTICAL AND THE SUBMISSIONS MADE IN ONE CASE EQUALLY APPLY TO ALL THE YEARS AND THEREFORE ALL THE APPEALS CAN BE DISPOSED OFF TOGETHER. 2. THE FACTS AS CULLED OUT FROM THE ORDERS OF THE L OWER AUTHORITIES ARE AS UNDER. 3. THE ASSESSEE IS A TRUST ENGAGED IN VARIOUS ACTIV ITIES RELATING TO SARDAR BHAVAN AND TO SPREAD MESSAGES OF MAHATMA GA NDHI AND SARDAR PATEL. A.O. NOTICED THAT THE DURING THE YEAR THE AS SESSEE-TRUST HAD TAXABLE INCOME BUT HAD NOT FILED ITS RETURN OF INCOME. HE F URTHER NOTICED THAT THE TRUST WAS NOT REGISTERED U/S. 12AA (A) R.W.S. 12AA OF THE ACT. THUS THE CASES FOR ASSESSMENT YEAR 1999-2000 TO ASSESSMENT YEAR 2004-05 WERE REOPENED U/S. 147 BY ISSUE OF NOTICE U/S. 148 DATED 10-11-2005. IN RESPONSE TO THE NOTICE ASSESSEE FURNISHED ITS RETUR N OF INCOME ON 4-10- 2006 DECLARING TOTAL INCOME OF RS. NIL AS INCOME C HARGEABLE U/S. 11(4). A.O. NOTICED THAT ASSESSEE-TRUST HAD CLAIMED EXEMPT INCOME OF RS.8,53,766/- U/S. 11 OF THE ACT ON ACCOUNT OF VARI OUS EXPENSES SHOWN TO HAVE BEEN INCURRED ON THE OBJECTS OF THE TRUST. HE ALSO NOTICED THAT THE ASSESSEE TRUST HAS BEEN GRANTED REGISTRATION W.E.F. 1-4-2005 BY CIT U/S. 12AA(1)(B)(1) READ WITH PROVISO (II) TO SEC. 12A(A) OF THE ACT BY AN ORDER DATED 24-10-2005. HE THUS CONCLUDED THAT THE ASSESS EE TRUST WAS NOT REGISTERED UNDER 12A FOR THE YEARS UNDER CONSIDERAT ION AND THEREFORE, IT WAS NOT ENTITLED TO BENEFIT ENVISAGED U/S.11 AND 12 OF THE ACT. HE THEREFORE, HELD THAT THE EXEMPTION OF INCOME / DEDU CTION ON ACCOUNT OF VARIOUS EXPENSES WAS NOT ALLOWABLE AND ACCORDINGLY DISALLOWED THE SAME AND ADDED TO THE INCOME AND DETERMINED TOTAL INCOME AT RS.8,53,766/-. ITA NO 876 T O 881/AHD/2010. . A.YRS. 99-00 ,00-01,01-02, 02-03,03-04, AND 2004- 05. 3 AGGRIEVED BY THE ORDER OF A.O., ASSESSEE CARRIED TH E MATTER BEFORE THE CIT (A). 4. BEFORE CIT (A), ASSESSEE INTERALIA SUBMITTED THA T THE TRUST WAS FILING ITS RETURN OF INCOME FOR MORE THAN 20 YEARS. IT WAS FURTHER SUBMITTED THAT THE TRUST CAME INTO EXISTENCE ON 1-12-1942 AND REGISTER ED ON 13-8-1952 VIDE REGISTRATION NO.E-8 DATED 13-8-1952 BY ASSISTANT CH ARITY COMMISSIONER, BARODA. IT WAS FURTHER SUBMITTED THAT THE ORIGINAL REGISTRATION CERTIFICATE WAS LOST AND THEREFORE, A REQUEST WAS FILED WITH CIT FO R ISSUING DUPLICATE CERTIFICATE. CIT DID NOT AGREE WITH THE CONTENTION OF THE A.R. AND UPHELD THE ORDER OF ASSESSING OFFICER BY HOLDING AS UNDER:- 4.3. I HAVE CAREFULLY CONSIDERED THE FACTS OF THE CASE AND THE SUBMISSIONS OF THE APPELLANT. THE APPELLANT HAS NOT BEEN ABLE TO SHOW THAT THE TRUST WAS EVER GRANTED THE REGISTRATI ON. THE A.O. ON THE OTHER HAND HAS RELIED ON THE ORDER OF CIT-III, DATE D 24-10-2005 BARODA GRANTING REGISTRATION FROM 1-4-2005. THOUGH IT IS CLAIMED THAT THE TRUST WAS GRANTED REGISTRATION IN 1952 AND IT H AS LOST THE ORIGINAL REGISTRATION PAPERS, THIS FACT IS NOT ESTABLISHED. IN THE ABSENCE OF PROPER EVIDENCES THE TRUST INCOME ON THE BASIS OF C ONTRIBUTION RECEIVED IS TAXABLE. SINCE, THE TRUST DID NOT HAVE REGISTRATION FOR THE A.YS. UNDER CONSIDERATION THE DEDUCTION ON ACCOUNT OF VARIOUS EXPENSES AND ACCUMULATION OF INCOME CANNOT BE ALLOW ED AND THE ACTION OF A.O. IS THEREFORE VALID AND IS UPHELD. 5. AGGRIEVED BY THE AFORESAID ORDER OF CIT (A), ASS ESSEE IS NOW IN APPEAL BEFORE US AND ITS GROUND OF APPEAL READ AS U NDER:- 1. ON FACTS AND CIRCUMSTANCES OF THE CASE AND IN L AW, THE I'D CIT(A) - V, VADODARA IS NOT JUSTIFIED IN NOT ADJUDICATING / DEALING WITH ALL GROUNDS OF APPEAL NUMBERING 1 TO 4 DISTINCTLY AND S EPARATELY. IN ITA NO 876 T O 881/AHD/2010. . A.YRS. 99-00 ,00-01,01-02, 02-03,03-04, AND 2004- 05. 4 APPELLATE ORDER, THE I'D CIT(A) HAS SUMMARIZED GROU ND OF APPEAL AS UNDER: 'THE ONLY EFFECTIVE GROUND OF APPEAL IS AGAI NST TREATING THE ASSESSEE TRUST AS NON REGISTERED AND DENYING BENEFI TS U/S 11 OF THE IT ACT.' IT IS PRAYED THAT THE IMPUGNED APPELLATE ORDER BE C ANCELLED / SET ASIDE AND THE I'D CIT(A) - V BE DIRECTED / ASKED TO DEAL WITH EACH GROUND OF APPEAL DISTINCTLY AND SEPARATELY. 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE I'D CIT(A) IS NOT JUSTIFIED BOTH IN LAW AND ON FACTS IN UPHOLDING ACT ION OF THE AO TO ISSUE NOTICE U/S 148 OF THE IT ACT 1961. IT IS PRAYED THAT THE IMPUGNED NOTICE ISSUED U/S 14 8 OF THE IT ACT BE HELD AS INVALID AND HENCE, THE PROCEEDING THERE UND ER AND THE RESULTING IMPUGNED ASSESSMENT ORDER UNDER APPEAL BE HELD AS BAD IN LAW VOID AB INITIO AND THEREFORE, BE CANCELLED. 3. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE I'D CIT(A) IS NOT JUSTIFIED BOTH IN LAW AND ON FACTS IN HOLDING THAT THE TRUST IS NOT REGISTERED U/S 12A(A) R.W.S. 12AA OF THE IT ACT FOR THE YEAR UNDER APPEAL AND THEREBY NOT JUSTIFIED IN ASSESSING THE T RUST A NON- REGISTERED ONE*' AND DENYING ALL THE BENEFITS TO TH E TRUST U/S 11 AND 12 OF THE IT ACT. IT IS PRAYED THAT THE TRUST BE CONSIDERED AS REGIST ERED U/S 12A(A) R.W.S. 12AA OF THE IT ACT FOR THE YEAR UNDER APPEAL AND BE GRANTED ALL BENEFITS AND DEDUCTIONS U/S 11 AND 12 OF THE IT ACT . 4. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE I'D CIT(A) IS NOT JUSTIFIED BOTH IN LAW AND ON FACTS IN NOT ADMITTING / CONSIDERING / TAKING NOTE OF THE EVIDENCES PRODUCED DURING THE COURSE OF PROCEEDINGS. IN FACT, THERE IS NO MENTION OF EITHER ADMISSION OR RE JECTION OF SUCH EVIDENCES IN THE APPELLATE ORDER. IT IS PRAYED THAT THE EVIDENCES PRODUCED BE ADMITTE D AND CONSIDERED. 5. ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE TRUST DOES NOT ACCEPT THE INCOME ASSESSED OF RS.8,53,766/- WHICH I S A FIGURE OF TOTAL OF EXPENDITURE AND NOT OF INCOME. FURTHER, THE AMOU NT OF TAX LIABILITY RAISED ON WRONG INCOME AND CONSIDERING THE STATUS O F TRUST AS NON- REGISTERED TRUST IS NOT JUSTIFIED AS UPHELD BY THE I'D CIT(A). IT IS PRAYED THAT THE COMPUTATION OF INCOME FILED B Y THE TRUST BE ACCEPTED CONSIDERING THE TRUST AS REGISTERED U/S 12 A(A) R.W.S. 12AA AND THE TAX LIABILITY / DEMAND BE DELETED. ITA NO 876 T O 881/AHD/2010. . A.YRS. 99-00 ,00-01,01-02, 02-03,03-04, AND 2004- 05. 5 6. THE APPELLATE CRAVES LEAVE, TO ADD TO ALTER, AME ND OR DELETE ANY OF THE GROUNDS OF THE GROUNDS OF APPEAL ON OR BEFORE T HE DATE OF HEARING. 6. BEFORE US LD. A.R. SUBMITTED THAT THOUGH THE ASS ESSEE HAS RAISED VARIOUS GROUNDS, THE ONLY EFFECTIVE GROUND IS WITH RESPECT TO THE DENIAL OF BENEFITS U/S. 11 AND 12 OF THE ACT AND TREATING THE TRUST AS NON REGISTERED ONE. 7. BEFORE US LD. A.R. SUBMITTED THAT THOUGH THE TRU ST CAME INTO EXISTENCE ON 1-12-1942 AND WAS REGISTERED UNDER THE BOMBAY PUBLIC TRUST ACT, 1950 ON 13-8-1952. TRUST HAS BEEN ASSESSED TO INCOME TAX FOR MORE THAN 20 YEARS. IT WAS FURTHER SUBMITTED THAT THE TR UST WAS GRANTED REGISTRATION IN THE YEAR 1975. LD. A.R. FURTHER SUB MITTED THAT THE TRUST WAS REGISTERED BY CIT AHMEDABAD IN 1975 AND THE COPY WA S ALSO OBTAINED BY THE THEN TRUSTEE SHRI JASWANTLAL SHAH OVER A PERIOD OF TIME THE CERTIFICATE WAS LOST BY TRUST AND THEREFORE THE COPY OF 12A CE RTIFICATE GRANTED TO THE ASSESSEE COULD NOT BE PRODUCED BEFORE THE A.O. LD. A.R. FURTHER SUBMITTED THAT IT HAD PUT IN LOT OF EFFORTS TO OBTAIN COPY O F THE 12A CERTIFICATE BUT HE DID NOT SUCCEED AND THEREAFTER IT MADE AN APPLICAT ION IN 2006 TO CIT-III, BARODA TO OBTAIN COPY OF CERTIFICATE. IN THE ABSENC E OF ANY INFORMATION FRESH APPLICATION FOR 12A WAS MADE BY TRUST. CIT GRANTED REGISTRATION W.E.F. 1-4- 2005. LD. A.R. FURTHER SUBMITTED THAT SINCE RENEWAL CERTIFICATE WAS GRANTED WITH EFFECT FROM 1-4-2005 THE ASSESSMENTS I.E. FOR A.Y. 2003-04 WERE REOPENED ON THE GROUND THAT THE TRUST HAD NO REGIST RATION U/S 12A FOR PERIOD PRIOR TO 2005. LD. A.R. FURTHER PLACED ON RECORD A COPY OF LETTER WRITTEN BY SHRI JASWANTLAL S. SHAH WHO WAS TRUSTEE IN 1975 AND WAS ALSO A MINISTER OF INDUSTRIES, PARLIAMENT AFFAIRS OF GUJARAT. FROM THE LETTER HE POINTED OUT TO THE FACT THAT THE CERTIFICATE OF 12A WAS SENT TO SH RI K.R.SHAH,C.A. HE ITA NO 876 T O 881/AHD/2010. . A.YRS. 99-00 ,00-01,01-02, 02-03,03-04, AND 2004- 05. 6 PLACED ON RECORD A COPY OF THE LETTER AT PAGE 10.HE ALSO PLACED ON RECORD A COPY OF ENGLISH TRANSLATION OF THE LETTER AT PAGE-1 1 AND POINTED OUT THE FACT OF TRUST HAVING MADE APPLICATION FOR 12A TO THE DEP ARTMENT AND THE RECEIPT OF THE CERTIFICATE. THE ORIGINAL COPY OF LETTER WAS ALSO PRODUCED BY THE A.R. BEFORE US FOR VERIFICATION. LD.A.R. FURTHER SUBMIT TED THAT TRUST HAD FILED AN APPLICATION U/S. 7(1) OF THE RIGHT TO INFORMATION A CT, 2005 DATED 19-2-2007 TO THE CIT III BARODA INTERALIA ASKING FOR A COPY OF CERTIFICATE U/S 12A AND COPY OF ASSESSMENT ORDERS FOR 74-75 TO 80-81. HE SU BMITTED THAT IN RESPONSE TO THE APPLICATION FILED UNDER RIGHT TO IN FORMATION ACT, THE ASSESSEE WAS INFORMED VIDE LETTER DATED 8.3.2007 TH AT THE RECORDS WERE WEDDED OUT AND SINCE THE APPLICATION WAS FOR OLD RE CORDS, THE RECORDS WERE NEITHER TRACEABLE NOR AVAILABLE. HE PLACED ON RECORD THE COPY OF THE APPLICATION MADE UNDER RIGHT TO INFORMATION ACT AND THE ORDER RECEIVED AT PAGE 6 & 7 OF THE PAPER BOOK. LD. A.R. FURTHER SUBM ITTED THAT THE ASSESSMENT FOR A.Y.1982-83 WAS PASSED U/S. 143(3) A ND THE DEDUCTION CLAIMED U/S. 11 AND 12 OF THE ACT WAS GRANTED BY TH E ASSESSING OFFICER. HE PLACED ON RECORD THE COPY OF THE ORDER PASSED U/ S. 143(3) FOR A.Y. 1982-83 AND 1984-85 AT PAGE 7 & 9 OF THE PAPER BOOK . IT WAS THUS SUBMITTED THAT GRANTING OF DEDUCTION U/S 11 AND 12 IN ASSESSMENT YEAR 1982-83 AND 84-85 PROVES THAT THE ASSESSEE-TRUST W AS REGISTERED U/S. 12A OF THE ACT. HE FURTHER SUBMITTED THAT THE ASSESSEE HAS ALREADY BEEN REGISTERED W.E.F. 1-4-2005. HE THUS SUBMITTED THAT THE EVIDENCE OF THE ASSESSMENT MADE IN THE PAST, COPY OF THE LETTER WRI TTEN BY ONE OF THE TRUSTEES STATING THE FACT THAT OF THE RECEIPT OF RE GISTRATION U/S. 12A, NON AVAILABILITY OF RECORD WITH THE REVENUE AND THE GRA NTING OF REGISTRATION FOR SUBSEQUENT YEARS IS EVIDENCE THAT IN THE INTERVENIN G PERIOD THE ASSESSEE ITA NO 876 T O 881/AHD/2010. . A.YRS. 99-00 ,00-01,01-02, 02-03,03-04, AND 2004- 05. 7 WAS REGISTERED UNDER SECTION 12A.HE FURTHER SUBMITT ED THAT DUE TO THE NON AVAILABILITY OF THE REQUIRED INFORMATION AT THE END OF THE REVENUE, THE ASSESSEE CANNOT BE PENALIZED. HE THUS SUBMITTED THA T THE TRUST BE CONSIDERED TO BE A TRUST REGISTERED U/S. 12A R.W.S. 12A(A) AND THE COMPUTATION FILED BY ASSESSEE BE ACCEPTED. LD. D.R . ON THE OTHER HAND RELIED ON THE ORDER OF THE A.O. AND THE CIT (A). 8. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. FROM THE COPY OF THE TRUST DEED AND ITS FR EE ENGLISH TRANSACTION IT IS SEEN THAT THE TRUST CAME INTO EXISTENCE ON1-12-1 941. SHRI SARDAR VALABHBHAI PATEL WAS ALSO THE PRESIDENT OF THE TRUS T. THE OBJECT OF THE TRUST AS PER THE TRUST DEED INTERALIA INCLUDES TO C ONSTRUCT BUILDING TO BE NAMED AS SARDAR BHAVAN FOR THE USE OF PEOPLES REPR ESENTATIVE TO CARRY OUT LEGALLY AND PEACEFULLY ACTIVITIES FOR RESPONSI BLE, POLITICS AND ADMINISTRATION TO BENEFIT OF PEOPLE OF BARODA STATE UNDER THE GUIDANCE OF H.H. GAYAKWAD GOVERNMENT. 9. THE ACTIVITIES OF THE TRUST INCLUDES RUNNING OF SARDAR PATEL CHARITABLE TRUST SINCE 1991 NATIONAL, EDUCATION AND YOUTH ACTI VITIES, GANDHI SARDAR THOUGHTS SPREADING ACTIVITIES, VILLAGE DEVELOPMENT, EDUCATIONAL BOOKS DEVELOPMENT ETC. FROM THE COPY OF THE ASSESSMENT OR DER PASSED U/S 143(3) FOR A.Y. 1982-83 IT IS SEEN THAT THE ASSESS EE WAS ALLOWED EXPENDITURE FOR THE OBJECT OF THE TRUST AND WAS ALS O ALLOWED ACCUMULATION AT 25% OF THE GROSS INCOME. SIMILARLY, FOR A.Y.1983-84 IT IS SEEN THAT THE ASSESSEE WAS ALLOWED THE EXPENSES AND THE ACCUMULAT ION OF INCOME. THIS SUPPORTS THE CONTENTION OF THE ASSESSEE THAT THE TR UST WAS REGISTERED U/S. 12A OF THE ACT IN THOSE YEARS. IT IS ALSO A FACT T HAT THE ASSESSEE HAS BEEN GRANTED REGISTRATION U/S. 12(A) W.E.F. 1-4-2005. IN RESPONSE TO THE ITA NO 876 T O 881/AHD/2010. . A.YRS. 99-00 ,00-01,01-02, 02-03,03-04, AND 2004- 05. 8 APPLICATION MADE UNDER RIGHT TO INFORMATION ACT BY THE ASSESSEE. CPIO VIDE ITS ORDER DATED 8-3-2007 HAS STATED AS UNDER: - OFFICE OF THE COIMMISSIONER OF INCOME TAX-III & CENTRA L PUBLIC INFORMATION OFFICER-III 2 ND FLOOR,AAYAKAR BHAVAN,ANNEXE, RFACE COURSE CIRCLE, BARODA-390 007. NO.BRD/CIT-III/8/RTI ACT/2006-07. NAME AND ADDRESS OF THE APPELLANT : SARDAR BHAVAN TRUST SARDAR BHAVAN, PATELMARG, NR. JUBILEE BAUG, BARODA. DATE OF ORDER. : 08-03-2007 ORDER UNDER SECTION 7(1) OF THE RIGHT TO INFORMATIO N ACT,2005. THE ABOVE REFERRED TRUST, VIDE ITS LETTER DATED 19 -02-2007, HAS MADE AN APPLICATION UNDER RIGHT TO INFORMATION ACT, 2005 TO PROCURE INFORMATION REGARDING REGISTRATION OF THE TRUST U/S. 12A AND OTHER DETAIL S AS UNDER:- 1. COPY OF REGISTER OF TRUST MAINTAINED U/S. 12A FO R UNDER YOUR CHARGE FROM 1-7-1973 TO 31-12-1980. 2. COPY OF INCOME TAX RECORDS FOR THE PERIOD FROM 1 974-75 TO 1980-81 OF THE TRUST. 3. COPY OF CERTIFICATE U/S. 12A GRANTED TO THE TRUS T. 4. COPY OF THE ASSESSMENT ORDERS FOR 1974-75 TO 198 0-81. 2. THE APPLICATION OF THE TRUST IS CAREFULLY CONSID ERED. BEFORE REPLYING TO THE SPECIFIC QUERIES IT MAY BE WORTHWHILE TO MENTION THAT THE CH ARGE OF COMMISSIONER OF INCOME TAX III, BARODA WAS CREATED PURSUANT TO THE NOTIF ICATION OF CBDT VIDE F.NO.A- 11013/3/98-ADDITION.VII DATED 24-10-2000 WITH EFFEC T FROM 01-08-2001. 3. AS PER THE POLICY OF THE GOVERNMENT THE RECORDS INCLUDING REGISTERS ARE WEEDED OUT FROM TIME TO TIME SO AS TO STREAMLINE THE MANAG EMENT OF THE RECORD AND ALSO JUDICIOUS UTILIZATION OF SPACE. THE INFORMATION SOU GHT BY THE APPLICANT IS 27 TO 34 YEARS OLD, THE RECORDS FOR WHICH ARE NEITHER TRACEABLE NO R COMPULSORILY RETAINABLE. HENCE THE INFORMATION SOUGHT FOR CANNOT BE SUPPLIED. ITA NO 876 T O 881/AHD/2010. . A.YRS. 99-00 ,00-01,01-02, 02-03,03-04, AND 2004- 05. 9 4. IN CASE THE APPLICANT WISHES TO FILE AN APPEAL A GAINST THIS ORDER, HE MAY DO SO BEFORE THE APPELLATE AUTHORITY, I.E. SHRI R.B. SINH A, CHIEF COMMISSIONER OF INCOME TAX, BARODA, ROOM, NO.119, FIRST FLOOR, AAYAKAR BHAVAN A NNEXE, RACE COURSE CIRCLE, BARODA-390 007. (PROMLA BHARDWAJ) COMMISSIONER OF INCOMETAX-III & CENTRAL PUBLIC INFORMATION OFFICER-III, BARODA 10. WE FIND THAT WHEN THE ASSESSEE HAS CLAIMED THAT IT WAS GRANTED REGISTRATION U/S. 12A/12AA BY THE DEPARTMENT AND TH E DEPARTMENT HAS FRAMED ASSESSMENT GRANTING THE EXEMPTION THE ONUS I S ON THE DEPARTMENT TO PROVE THAT THE ASSESSEE WAS NOT GRANTED REGISTRA TION U/S. 12A/12AA OF THE ACT. IN THE PRESENT CASE THE ASSESSEE HAS CLAIM ED THAT IT WAS GRANTED REGISTRATION U/S. 12A AND THE ASSESSMENTS HAVE BEEN FRAMED ACCORDINGLY IN THE PAST. THERE IS NOTHING ON RECORD BROUGHT BY THE DEPARTMENT TO CONTRADICT THE SUBMISSION OF THE ASSESSEE THAT IT WAS NOT GRANTED REGISTRATION AFTER ASSESSMENT YEAR 1983-84 OR THE C ERTIFICATE GRANTED TO THE ASSESSEE HAS BEEN WITHDRAWN. THE ONUS CAST ON REVE NUE TO PROVE THAT THE TRUST WAS NOT REGISTERED CANNOT BE SAID TO BE D ISCHARGED BY MERELY STATING THAT THE RECORDS OF REGISTRATION ARE NOT AV AILABLE WITH IT AND THE ASSESSEE SHOULD PROVE THAT IT WAS REGISTERED. THE R EGISTRATION GRANTED U/S 12A/12AA IS PERMANENT IN NATURE AND NEEDS NO RENEWA L FROM TIME TO TIME ACCORDINGLY THE DEPARTMENT IS EXPECTED TO MAINTAIN THE REGISTER RECORDS REGISTRATION OF TRUST ETC U/S 12A/ 12AA AT ALL POIN TS OF TIME THE REGISTRAR IN WHICH THE REGISTRATION OF THE TRUST ETC ARE ENTERED IS AN IMPORTANT AND PERMANENT DOCUMENT WHICH SHOULD HAVE BEEN PRESSURED BY DEPARTMENT. THE ASSESSEE COULD NOT BE PENALIZED FOR THE FAILURE OF THE DEPARTMENT IN ITA NO 876 T O 881/AHD/2010. . A.YRS. 99-00 ,00-01,01-02, 02-03,03-04, AND 2004- 05. 10 MAINTAINING THE NECESSARY RECORD WITH IT. IN OUR C ONSIDERED VIEW IN A CASE OF CHARITABLE TRUST WHERE ASSESSMENT HAS BEEN FRAME D AND EXEMPTION PROVIDED UNDER THE ACT HAS BEEN ALLOWED TO THE ASSE SSEE, THE PRESUMPTION IS THAT THE ASSESSEE TRUST WAS REGISTERED U/S 12A 12AA OF THE ACT TILL THE SAME IS REBUTTED BY THE DEPARTMENT BY ADDUCING DOCU MENTARY EVIDENCE TO THE CONTRARY. THE REVENUE COULD NOT BRING ANY EVIDE NCE ON RECORD TO PROVE THAT THE ASSESSEE WAS NOT GRANTED REGISTRATION U/S. 12A OF THE ACT. WE ARE THEREFORE OF THE VIEW THAT A MERE STATEMENT THAT T HE RELEVANT REGISTERS ARE NOT AVAILABLE WITH THE DEPARTMENT COULD NOT BE CONS IDERED AGAINST THE ASSESSEE. CONSIDERING THE TOTALITY OF THE FACTS, WE OF THE VIEW THAT THE ASSESSEE SHOULD BE CONSIDERED TO BE HAVING REGISTRA TION U/S. 12A IN ALL THE ASSESSMENT YEARS UNDER APPEAL AND THEREFORE ALL THE SE APPEALS ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 10 - 05 -2013. SD/- SD/- (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER TRUE COPY AHMEDABAD. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMED