PREMCHAND RAGHAVJI KANSARA CHARITABLE TRUST,MUMBAI vs. CIT EXEMPTIONS MUMBAI, MUMBAI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that no one appeared for the appellant on the day of the hearing, despite a notice being sent. There was no adjournment letter or supporting documents filed. Consequently, in the absence of the appellant and supporting documentation, the appeal was dismissed.
What were the facts?
The appellant Trust filed an appeal against the order of the CIT(Exemption) rejecting its application. The grounds of appeal raised issues regarding the CIT(Exemption)'s rejection based on surmises, failure to consider the genuine charitable activities, and overlooking submitted audited financial statements and the Finance Minister's statement on exemptions for small trusts.
What were the issues?
Whether the appeal could be dismissed due to the absence of the appellant and supporting documents on the date of hearing.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
Before: SHRI SANDEEP GOSAIN, JM & SHRI OMKARESHWAR CHIDARA, AM
The learned Commissioner of Income Tax (Exemption), Mumbai erred in rejecting the application of the assessee trust based on mere surmises and conjectures, without properly appreciating the facts and evidence on record.
2. The learned CIT(Exemption) failed to consider the assessee trust is engaged in genuine charitable activities, specifically providing education and medical grants to the poor and needy.
The learned CIT(Exemption) overlooked the fact that the assessee trust had submitted audited financial statements for the last three years, which clearly detailed the expenses incurred for charitable purposes.
The learned CIT(Exemption) failed to take into account the statement of the Hon’ble Finance Minster in the Lok Sabha during the presentation of the Budget for F.Y. 2025-26, wherein it was emphasised that small trust should be granted appropriate exemptions.
On the day of appeal, fixed for hearing, none and appeared for the appellant even though notice was sent to the Trust. There was neither an adjournment letter nor any papers/evidences filed in support of the above grounds of appeal. In the absence of appellant and also in view of no supporting documents for grounds of appeal filed the appeal of appellant is dismissed.
3. The appeal of the appellant is dismissed.
Order pronounced in the open court on 05-05-2025.
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