SHREE NALLASOPARA STATION ACHALGACHHA JAIN SANGH SANCHALINT SANGHMATA JAYABEN, VISANJI PALAN MARU CHARITABLE TRUST,THANE vs. CIT III, THANE

In the captioned appeals, the assessee trust is aggrieved by non- grant of requisite registrations u/s 12AA and 80G of the Income Tax Act, 1961. None has appeared for assessee despite notice. It is noticed that none is appearing on behalf of assessee since last several occasions as per order sheet entries. In fact, cost of Rs.5,000/- was imposed by the bench on 28/04/2016 for non- appearance. The proof of deposit of the same is not available on record. It appears that the assessee in not serious in pursuing the said appeals. Therefore, left with no option, we proceed to dispose-off the same on the basis of material available on record and after hearing Ld. Departmental Representative [DR].

Facts as emanating from the records are that the Assessee Trust applied for registration u/s 12AA as Charitable Trust and also for registration u/s 80G by filing requisite forms / documents. The trust has been registered as Religious Trust on 31/01/2013 as against Charitable Trust claimed by the assessee. Further, registration u/s 80G has been denied vide impugned order of Ld. Commissioner of Income Tax-III, Thane [CIT] dated 31/01/2013 on the premises that the activities of the trust were confined to particular community. It is noted that the order of Ld. CIT is again ex-parte order since none appeared for assessee before Ld. CIT to demonstrate the fulfillment of conditions. 3. Therefore, finding no substance in assessee’s appeals, we dismiss the same. Resultantly, both the appeals filed by the assessee stands dismissed. & 2254/M/2014 Order pronounced in the open court on 04th October, 2017.