A1 FATAH CHARITABLE TRUST,DAKSHINA KANNADA vs. CIT, BANGALORE
What did the Tribunal hold?
The Tribunal noted that the assessee failed to appear despite proper service of notice and did not rectify defects in the appeal, specifically not filing the impugned order. Therefore, the appeal was deemed not maintainable.
What were the facts?
The assessee, Al Fatah Charitable Trust, appealed against the CIT(Exemptions) order rejecting their application for registration under section 12A and approval under section 80G. The appeal was called for hearing, but the assessee did not appear.
What were the issues?
Whether the appeal is maintainable when the assessee fails to appear and rectify defects. Whether the assessee has provided necessary documentation for registration and approval.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI A.K. GARODIA & SHRI VIJAY PAL RAO
Per Vijay Pal Rao, Judicial Member
This appeal by the assessee is directed against the alleged order dated 31.8.2015 passed by the Commissioner of Income Tax (Exemptions), Bangalore rejecting application for registration u/s. 12A as well as approval u/s. 80G of the Act.
None has appeared on behalf of the assessee when the appeal was called for hearing, despite service of notice vide Acknowledgement on record. We further note that this appeal of the assessee was also found to be defective by the Registry and defect memo was issued. Despite the notice duly served on the assessee as well as the defect memo issued to the assessee, the assessee has not taken any steps to rectify the defects in the present appeal, as the assessee has not filed the impugned order of the CIT(Exemptions). Therefore, this appeal of the assessee is not maintainable and the same is dismissed.
Pronounced in the open court on this 27th day of July, 2016.
More judgments on Section 12A
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- Shiva Shiksha Samiti, Deendayal Puram, Up… vs Income-Tax Officer, Ward-Exemption, Agra…ITA 415/AGR/2026[2017-18]Status: Disposed15 Oct 2026AY 2017-18
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