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12A certificate missing, 80G available , AO INSISTS IN COPY OF 12 A CERTIFICATE

Started by pawansingla, March 08, 2014, 01:20:11 PM

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The trust has been registered u/s 12A and also under 80G since long. 8OG registration is being renwed as per rule. But trusts is not able to trace 12A certificate. AO insists on 12A certificate. disallows exemption.
kindly guide.
It is settled law that 80G cannot be given without 12A. But he is asking for copy of registration which we are not able to provided.


income tax department is having a register of 12 A certificate issued - you  may be able to get the duplicate certificate from them and if it very old trust, then it is difficult may be you have to obtain a fresh and making an affidavit that you were holding a certificate u/s 12 A and the sane is not traceable and even the department has no records, hence you are applying a fresh


You may have an option to file RTI application to CIT office. If the old records suggest that you were registered and registration number is there, the claim of exemption has to be granted. The A.O. may be made aware that it is the registration and not the registration certificate which is essential for exemption as per the Act.



sir the only option is available with assessee is to get the  copy of records granting its recognition u/s 80 G (5) and then file RTI for the old 80 G (5) recognition whihc was earliier renewed every three years. So in the end you may find the number of 12AA hopefull . This is the last resort