Registration of trust under section 12A IT Act 1961

IN THE INCOME TAX APPELLATE TRIBUNAL

DELHI BENCH ‘H’: NEW DELHI

BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT AND

SHRI I.C.SUDHIR, JUDICIAL MEMBER

ITA No.5332/Del/2010

Assessment Year: N.A.

The Miki and Puni Daulet

Singh Charitable Trust,

Flat No.5,

11, Aurangzeb Road,

New Delhi – 110 011.

(Appellant)

Vs.

Director of Income Tax

(Exemptions),

Plot No.15, 3rd Floor,

Aaykar Bhawan, Laxmi Nagar

District Centre,

Delhi – 110 092.

(Respondent)

Appellant by: Smt.Lalitha Krishnamurthy, CA.

Respondent by: Shri Tarun Seem, Sr.DR.

ORDER

PER G.D.AGRAWAL, VP:

This appeal by the assessee is directed against the order of learned Director of Income-tax (Exemptions), Delhi dated 29^th September, 2010.

2. The only ground raised by the assessee is against the refusal of registration of the trust under Section 12A of the Income-tax Act, 1961 by the DIT (Exemptions), Delhi.

3. At the time of hearing before us, it was stated by the learned counsel that the DIT(Exemptions), vide his order dated 29th September, 2010, refused to register the trust. However, subsequently, the same DIT(Exemptions), vide order dated 6th April, 2011, registered the trust with effect from AY 2011-12. He stated that in the above process, the assessee would not be able to claim exemption under Section 11 for AY 2010-11. He stated that the subsequent order by the DIT(Exemptions) clearly proves that the assessee has fulfilled all the conditions for registration under Section 12A. He, therefore, submitted that the DIT(Exemptions) should be directed to grant the registration under Section 12A as sought for by the assessee’s application dated 30^th March, 2010 so that the assessee is entitled for claiming exemption under Section 11 for AY 2010-11 also.

4. Learned DR, on the other hand, relied upon the impugned order of DIT(Exemptions) and he stated that in this order, the DIT (Exemptions) has pointed out that the activity of the society is not genuine.

5. We have carefully considered the arguments of both the sides and perused the material placed before us. We find that on the identical facts, the same DIT(Exemptions) has granted the registration to the assessee trust vide assessee’s application dated 24th January, 2011 and consequently, the trust is registered with effect from AY 2011-12. The original application was filed by the assessee on 30^th March, 2010. Since the facts are identical, in our opinion, it would be appropriate if the registration is granted from the date of original application. Learned DIT(Exemptions) is directed accordingly.

6. In the result, the appeal of the assessee is allowed pro tanto.

Decision pronounced in the open Court on 22nd March, 2013.

Sd/- Sd/-

(I.C.SUDHIR) (G.D.AGRAWAL)

JUDICIAL MEMBER VICE PRESIDENT

Dated: 22.03.2013

VK.

Copy forwarded to:-

1. Appellant: The Miki and Puni Daulet Singh Charitable Trust, Flat No.5, 11, Aurangzeb Road, New Delhi – 110 011.

2. Respondent: Director of Income Tax (Exemptions), Plot No.15, 3rd Floor, Aaykar Bhawan, Laxmi Nagar District Centre, Delhi – 110 092.

3. CIT

4. CIT (A)

5. DR, ITAT

Assistant Registrar