BAHR AL HIKMAH FOUNDATION,MUMBAI vs. DIT (E), MUMBAI

PDF · subscribers
ITA 3293/MUM/2013Status: DisposedITAT Mumbai12 September 2017AY 2013-143 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 upheld the CIT's decision to reject the registration application, finding that the assessee failed to demonstrate the charitable nature and genuineness of its objects. The appeal was dismissed due to the assessee's lack of interest and failure to prosecute.

What were the facts?

The assessee filed an appeal against the CIT's order rejecting its application for registration under Section 12AA. The assessee failed to appear for multiple hearings and ultimately informed the tribunal that they were not interested in pursuing the appeal.

What were the issues?

Whether the assessee is entitled to registration under Section 12AA, and whether the assessee's failure to prosecute the appeal warrants dismissal.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “B”, MUMBAI

Before: Shri P K Bansal & Shri Pawan Singh

For Respondent: Shri Suman Kumar
Hearing: 11.09.2017Pronounced: 11.09.2017

O R D E R Per P K Bansal, Vice-President:

This appeal has been filed by the assessee against the order of the CIT, dated 28.03.2013, for A.Y.2013-14, u/s. 12AA of the Act.

2.

The case has been adjourned from time to time and has been fixed on various occasions from 04.08.2014 till date. When the case was last adjourned on 08.05.2017, one more final opportunity was given to the assessee. But on the date fixed, a letter was filed by the counsel of the assessee dated 11.09.2017, wherein it has been mentioned “… However, now we are informed by the Learned Chartered Accountants that the Assessee has taken back all the papers and they are not interested to pursue the present assignment.” Except this letter, none appeared on behalf of the assessee.

The learned DR, before us, on the basis of this letter vehemently contended that this denotes that the assessee is not interest in prosecuting its appeal.

We, therefore, decided to dispose of the appeal after hearing the learned DR.

3.

After hearing the learned DR and going through the orders of the CIT dated 28.03.2013, we are of the view that the CIT has rightly rejected the application of the assessee made u/s. 12AA r.w. Rule 17A for grant of registration, as the assessee could not satisfy the CIT about the charitable character and the genuineness of the objects of the Institution. We, therefore, dismiss the ground taken by the assessee.

4.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the open court on 11th day of September, 2017.

More judgments on Section 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →