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Income Tax Appellate Tribunal, MUMBAI BENCHES “B”, MUMBAI
Before: Shri P K Bansal & Shri Pawan Singh
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.
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.
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.
In the result, the appeal filed by the assessee is dismissed.
Order pronounced in the open court on 11th day of September, 2017.