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R.M.MEHTA, M.A.A.KHAN
Nagardas M. Shah – Appellant
Versus
Income-tax Officer – Respondent
Per Shri M.A.A. Khan, Judicial Member - Under a trust deed dated 23-3-1978, the appellant-trust had come into existence as a public charitable trust It was duly registered as such with the Asstt. Charity Commissioner, Rajkot under the provisions of Bombay Public Trusts Act, 1950.
2. While filing its return of income on 27-6-1986 for the accounting period ending 31-3-1984, relevant to the A.Y. 1984-85. the appellant claimed deductions under sections 11, 12 & 13 of the I.T. Act 1961 (the Act). The ITO did not allow such deductions on the ground that appellant’s application for registration under section 12A(9) of the Act, was still pending decision by the authority concerned and not registration had been accorded to it. The ITO further rejected another claim of the appellant for treating the donation of Rs. 1,39,861 towards corpus of the trust. The ITO treated the said donation as appellant’s income in the absence of confirmations from the donors. Aggrieved against the assessment so made by the ITO the appellant approached the CIT(A) in appeal.
3. In appeal the appellant challenged the assessment order, as passed by the ITO, mainly on two grounds. In the first place it was stated
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