ITAT: Self-Certified Copies or Instruments to Be Considered for Registration U/S 12aa(1)(a)

The Income Tax Appellate Tribunal, Jaipur Benches, “B” Jaipur, during deciding the petition furnished to it through the taxpayer ruled that registration aimed u/s 12AA(1)(a) of the Act could not be refused for the submission of original documents and that self – certified copy or instruments must get acknowledge enough for that.

Tribunal has made the aforesaid observation, during the petition furnished via the taxpayer, rendered against the order of the Commissioner of Income Tax (Exemption), CIT(E), Jaipur, dated 25.09.2020 for the Assessment year 2020-21.

Taxpayer appeal on CIT(E) basis, Jaipur has does mistake in law and on the basis of the case in refusing registration sought u/s 12AA(1)(a) of the Act, on the basis, the petitioner is unable to submit original documents specifying the appellant trust, taxpayer begged that the impugned order be cancelled for being contrary to the general law and the rules made in it and that the CIT(E) Jaipur be rendered to furnish the registration.

The tribunal articulated, we see that the ld. CIT(E) would factually is wrong and indefensible in that where the ld. CIT(E) has unable to see that the activities taken out through the trust would be real in nature. We see that the taxpayer took out the charitable activities as per the law with the main objects and revise the objects of the trust deed.

Recommended: Section 111A, 112A & 112 Under Income Tax Act Provisions

Acknowledging the current facts of the case along with all the related documents that are available on record produced before the ld. CIT(E) and before us, the assessee deserves registration u/s 12AA., the Bench added.

Therefore it permits the petition of the taxpayer, the tribunal mentioned in its conclusion, We, considered view that as per revised Rule 17A of the Income Tax Rules which are applicable for the case of the taxpayer, the taxpayer was not needed to fulfil an original copy of the documents instead self-certified copy/instrument was sufficient for the purpose of verification by the ld. CIT(E), therefore, grounds No. 1 and 2 of the taxpayer would be permitted.