VEERLESH SANSAR,DELHI vs. CIT(EXEMPTIONS), NEW DELHI

PDF · subscribers
ITA 264/DEL/2019Status: DisposedITAT Delhi29 August 20222 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 held that the assessee's conduct demonstrated a lack of interest in pursuing the matter and that the evidence regarding the genuineness of the society's activities was deficient. Therefore, the appeals were liable to be dismissed.

What were the facts?

The assessee filed applications for registration under Section 12AA and exemption under Section 80G. The CIT(E) issued questionnaires, but the assessee failed to attend hearings or provide required documents. Consequently, the CIT(E) rejected the applications.

What were the issues?

Whether the assessee is entitled to registration under Section 12AA and exemption under Section 80G, considering their non-compliance with the authorities' requests for documentation and attendance.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: Dr. B. R. R. KumarSh. Yogesh Kumar US

Hearing: 04.08.2022Pronounced: 29.08.2022

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeals have been filed by the assessee against the orders of ld. CIT(E), New Delhi dated 13.11.2018.

2.

The application in Form No. 10A & 10G has been filed before the ld. CIT(E) on 09.05.2018 seeking a registration u/s 12AA and exemption u/s 80G of the Income Tax Act, 1961 respectively. The applicant was issued questionnaire dated 06.09.2018 requesting to submit documents to prove the activities of the society as genuine. Before the ld. CIT(E), the assessee did not attend on the date fixed i.e. 20.09.2018. Further, an opportunity was accorded to reply on 05.10.2018 and on 23.10.2018, the assessee did not avail the opportunity afforded by the ld. CIT(E). Owing to the non-compliance, the ld. CIT(E) rejected the registration sought u/s 12AA/80G vide letter dated 13.11.2018.

3.

Aggrieved, the assessee filed appeal before the Tribunal on 14.01.2019. A case was initially fixed for hearing on 03.01.2022. Nobody attended on the said date. Similarly, there was no compliance on 09.03.2022, 17.05.2022 and 04.08.2022. The conduct of the assessee before the revenue authorities as well as the Tribunal as caused unduly burden on the machinery of the justice dispensation. The events of non-compliance give a clear indication that the assessee is not interested to pursue the matter and hence we decide to proceed to adjudicate the issue on merit. In this case, the vary details of the fact that a society has been created with the objects which can be deemed to be of charitable in nature and the evidences pertaining to the genuineness of the activities of the society as stipulated u/s 12AA are grossly deficient. Hence, the appeals of the assessee are liable to be dismissed on all counts.

4.

In the result, the appeals of the assessee are dismissed. Order Pronounced in the Open Court on 29/08/2022.

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →