INCOME TAX ACT, 1961

Section 12AA

Charitable trust - Registration under section 12AA - Faiture of assessee to produce original certified copy of establishment of trust for verification -

Assessee-trust filed application for registration under section 12AA . Assessee also furnished copy of MOA notorized by Notary Officer, Bhilwara. However, CIT(E) rejected application filed by assessee on the ground that assesse was required to produce original/certified instrument regarding establishment of trust for verification but assessee failed to comply with said mandatory requirements under rule 17A and, therefore, assessee was not entitled for registration. Held: Application for seeking registration under section 12AA was filed by assessee on 12-1-2019. Therefore, in such circumstances, amended rule 17A was applicable and on bare perusal of amended rule, assessee is nowhere required 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, insistence by CIT(E) for asking original documents of the instruments was contrary to the specific provisions of law and rules and issue was restored to CIT(E) for afresh examination

REFERRED :

FAVOUR : Matter renanded.

A.Y. :

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