SHREE KAMDHENU GAU VIKAS TRUST,BHAVNAGAR vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

PDF · subscribers
ITA 2218/AHD/2017Status: DisposedITAT Ahmedabad15 October 20192 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 dismissed the appeal in limine due to the assessee's non-appearance and lack of interest in pursuing the appeal. The assessee was given the liberty to seek restoration by showing reasonable cause.

What were the facts?

The assessee, Shree Kamdhenu Gau Vikas Trust, filed an appeal against the order rejecting its application for registration under section 12AA. The assessee did not appear for the hearing, and no adjournment application was filed.

What were the issues?

Whether the appeal should be dismissed in limine due to the assessee's non-appearance for the hearing.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI RAJPAL YADAV & SHRI AMARJIT SINGH

Hearing: 23/08/2019Pronounced: 15/10/2019

O R D E R

PER RAJPAL YADAV, JUDICIAL MEMBER:

1.

This appeal by the assessee is directed against the order of the learned Commissioner of Income-Tax (Exemptions), Ahmedabad dated 27.07.2017 rejecting the application filed by the assessee for registration of the Trust u/s 12AA of the Income-tax Act, 1961.

2.

None appeared on behalf of the appellant-assessee when the case was called out for hearing and no adjournment application was filed. Notice of hearing was sent through the Departmental Representative fixing the date of hearing on 23.08.2019. The Departmental Representative has filed a letter from the Income Tax Officer (Exemptions), Bhavnagar dated 04.07.2019 stating that the said notice was served upon the assessee on 04.07.2019. This shows that the assessee is not interested in pursuing with its appeal. Therefore, in view of the decision of Hon'ble Madhya Pradesh Shree Kamdhenu Gau Vikas Trust Vs. CIT (Exemption) For AY: NA 2 High Court in the case of Estate of Late Tukojirao Holka vs. CWT (1997) 223 ITR 480 (M.P.) and the decision of Hon'ble Delhi Tribunal in the case of CIT vs. Multiplan India (Pvt.) Ltd., 38 ITD 320 (Delhi), we dismiss the appeal of the assessee in limine.

3.

The assessee may, if so advised, file an application before this Tribunal for restoration of its appeal and hearing on merits by showing reasonable cause for not appearing before the Tribunal on the date of hearing. The Bench, if so satisfied, may recall its order and restore the appeal to its original number for hearing on merits. In the result, the appeal of the assessee is dismissed in limine.

4.

Order pronounced in the Court on 15th October, 2019 at Ahmedabad.

More judgments on Section 12AA

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

Recent GST High Court judgments

Search GST case law →