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

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.

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.

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.

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