VASHI PARIVAAR FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

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ITA 517/PUN/2023Status: DisposedITAT Pune22 May 20233 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the order of the CIT(E) as the assessee failed to provide necessary details and did not appear before the Tribunal. The grounds of appeal raised by the assessee were dismissed.

What were the facts?

The assessee failed to comply with notices issued by the CIT(E) and did not provide details regarding the genuineness and charitableness of its activities. Consequently, the CIT(E) denied registration under section 12AB and withdrew the provisional registration.

What were the issues?

Whether the denial of registration under Section 12AB by the CIT(E) was justified due to the assessee's non-compliance and failure to provide required details.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCHES “B” :: PUNE

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Respondent: Shri Deepak Garg – DR
Hearing: 22/05/2023Pronounced: 22/05/2023

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This is an appeal filed by the assessee against the order of ld.Commissioner of Income of Tax(Exemption) dated 03.03.2023.

2.

None appeared for assessee. Notice was sent by ITAT Pune by Speed post on 17.05.2023 and has been duly served on the assessee as per tracking report.

3.

On perusal of the ld.CIT(E)’s order, it is observed that ld.CIT(E) had given opportunities to the assessee vide notice dated Vashi Parivaar Foundation [A] 10.01.2023 and 29.01.2023. But assessee failed to comply the notices. The ld.CIT(E) held that in absence of details, genuineness of the activities could not be verified, charitableness of the activities could not be verified. Therefore, the ld.CIT(E) denied registration under section 12AB of the Act. And also withdrew the provisional registration granted on 27.05.2021. It is observed that assessee has not filed any details before this Tribunal. No one has appeared on behalf of the assessee. In these facts and circumstances of the case, we are of the opinion that ld.CIT(E) has rightly rejected registration, accordingly, order of ld.CIT(E) is upheld. All the grounds of appeal raised by the assessee are dismissed.

4.

In the result, appeal of the assessee is dismissed.

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