M/S. PROGRAMME SUPPORT UNIT FOUNDATION,LUCKNOW vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

ITA 239/LKW/2018Status: DisposedITAT Lucknow06 September 20192 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that since the assessee failed to appear for the hearing despite receiving notice, the appeals were liable to be dismissed for non-prosecution. The assessee can seek revival by showing sufficient cause for non-appearance.

What were the facts?

The assessee's appeals were against the cancellation of their recognition under section 80G(5)(i) and registration under section 12AA(3) of the Income Tax Act. Despite proper notice, the assessee did not appear for the hearing.

What were the issues?

Whether the appeals should be dismissed for non-prosecution due to the assessee's absence. The validity of the cancellation of registration and recognition was not adjudicated.

Which sections of the Income-tax Act were involved?

Section 80G(5)(i),Section 12AA(3)

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Cases cited in this judgment(4)Show list

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Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Respondent: Smt. Alka Singh, D.R

PER A. D. JAIN, V.P.: These are assessee’s appeals against the orders of the ld. CIT (Exemption), Lucknow, dated 27/2/2018, cancelling the order of recognition under section 80G(5)(i) of the Income Tax Act, 1961 and dated 1/1/2018, cancelling the order of registration under section 12AA(3) of the Act.

2.

These appeals were taken up for hearing on 22/8/2019, but none has appeared on behalf of the assessee, despite issuance of notices through RPAD, which have not returned unserved. Since the assessee did not appear despite having knowledge of the date of hearing, it appears that the assessee is not interested in prosecuting the appeals. As such, we hold that the appeals are liable to be dismissed for non-prosecution. In this regard, we place reliance up

The order continues below.

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