DAYAWATI SHIKSHA PRASAR SAMITI,HAPUR vs CIT(E), LUCKNOW

Income Tax Appellate Tribunal, DELHI BENCH “H”: NEW DELHI

Before: SHRI N. K.BILLAIYA & SHRI ANUBHAV SHARMA

For Respondent: Shri Surender Pal, CIT DR

Hearing: 10/08/2022Pronounced: 10/08/2022

O R D E R PER ANUBHAV SHARMA, J. M.:

1. 1. The present appeal has been preferred by the Assessee against the order dated 17.02.2021 of Ld. CIT(E), Lucknow passed u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred as „the Act‟) while rejecting the application of the applicant u/s 12AA of the Act.

2. The Assessee while raising the ground of appeal has primarily alleged that due opportunity of being heard was not provided.

3. As the case was called for hearing today i.e. 10.08.2022 none appeared on behalf of the Assessee in spite of notice being issued for hearing for today.

4. Heard and perused the record.

5. The ld DR submitted the order passed by the ld CIT(E) does not have any error as no evidence was laid by the Assessee.

DAYAWATI SHIKSHA PRASAR SAMITI,HAPUR vs. CIT(E), LUCKNOW