HIMALAYAN SIDDHA YOGA,HARIDWAR vs. CIT(EXEMPTION), LUCKNOW

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ITA 7949/DEL/2018Status: DisposedITAT Delhi09 April 2025Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 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 noted that the appellant failed to provide any material to substantiate its charitable nature and genuineness of activities, even after multiple notices. The Department's Representative argued that the Ld. CIT(E) was correct in rejecting the application.

What were the facts?

The appellant filed an application for registration under Section 12A(a) of the Income Tax Act, 1961, which was rejected by the Ld. CIT(E) due to insufficient material regarding its charitable nature and activities. The appellant remained absent during the appeal proceedings.

What were the issues?

Whether the Ld. CIT(E) was justified in rejecting the application for registration under Section 12A(a) due to lack of sufficient material to prove the charitable nature and genuineness of the appellant's activities.

Which sections of the Income-tax Act were involved?

Section 12A(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Hearing: 07/04/2025Pronounced: 09/04/2025

Himalayan Siddha Yoga Vs. CIT (Exemption) C/o. Sanoj Kumar, Shop UPSIDC Building, TC-46, V, No. 53 A, Avdoot Mandal Vibhuti Khand, Market, Jwalapur, Gomti Nagar, Lucknow, Hardwar, Uttarakhand Uttar Pradesh PAN: AABAH8145B Appellant Respondent Appellant by None Revenue by Sh. Daya Inder Singh Sidhu, CIT DR Date of Hearing 07/04/2025 Date of Pronouncement 09/04/2025 ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Appellant against the order of the Commissioner of Income Tax [Exemption]-Lucknow [‘Ld. CIT(E)’ for short] dated 04/09/2018.

2.

Brief facts of the case are that, the Appellant filed an application for registration u/s 12A(a) of the Income Tax Act, 1961 (‘Act’ for short) which has been rejected by the Ld. CIT(E) Lucknow, vide order dated 04/09/2018 on the ground that the Appellant has not provided sufficient material to corroborate the charitable nature of the object and genuineness of the activities. Aggrieved by the order of the Ld. CIT(E) dated 04/09/2018, the Appellant preferred the present Appeal.

3.

None appeared for the Appellant. Ongoing through the order sheet, it is found that the Appellant has been remained absent continuously and not adduced any arguments. Considering the above facts and circumstances, we deem it fit to decide the Appeal after hearing the Department's Representative.

4.

The Department's Representative vehemently submitted that the Appellant has not provided any material to substantiate charitable nature and object of the appellant and also the genuineness of the activities, therefore, the Ld. CIT(E) rightly rejected the application which requires no interference at the hands of the Tribunal. Thus, sought for dismissal of the Appeal.

5.

We have heard the Department's Representative and perused the material available on record. The appellant filed application for registration u/s 12A(a) of the Act on 12/03/2018. Except submitting the trust deed, no material has been provided to prove the activities carried out by the appellant as per the trust deed. Even before us, after filing the appeal, even after issuance of several notices, the appellant remained absent. Considering the fact that Appellant has failed to prove the activities carried out by it by providing materials/documents, before the Lower Authority and also before the Tribunal, we find no reason to interfere with the findings of the Ld. CIT(E) finding no merits in the Grounds of Appeal of the Appellant.

6. In the result, the Appeal of the Appellant is dismissed.

Order pronounced in the open court on 09th April, 2025

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