DEBEN MAHATO SMRITI RAKSHA COMMITTEE,PURULIA vs. ACIT, CIR-3, ASANSOL, ASANSOL

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ITA 1056/KOL/2014Status: DisposedITAT Kolkata22 February 20172 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 held that the assessee was required to file two separate appeals against the consolidated order rejecting the applications under Sections 12A and 80G. Since the appeal filed was defective, it was dismissed as not maintainable.

What were the facts?

The assessee filed a consolidated appeal against the order rejecting their applications for registration under Sections 12A and 80G of the Income Tax Act. The assessee did not appear for the hearing, and the Departmental Representative represented the Revenue.

What were the issues?

Whether a consolidated appeal is maintainable against an order rejecting applications for registration under different sections of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “B” KOLKATA

Before: Shri Aby.T Varkey & Shri Waseem Ahmed

आदेश /O R D E R

PER Waseem Ahmed, Accountant Member:-

1.

This appeal by the assessee is against the order of Commissioner of Income Tax, Asansol dated 21.02.2014 in the matter of order passed u/s 12A & 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

At the time of hearing none appeared on behalf of assessee though notice of hearing sent to assessee through RP. So we decide to her the present appeal where we find that the hearing is possible without appearance of assessee or by Ld.AR. Shri M.K. Chanda, Ld. Departmental Representative represented on behalf of Revenue.

3.

At the outset it was observed that the assessee has filed a consolidated appeal against the impugned order passed by ld. CIT rejecting the registration application u/s 12A and 80G of the Act. However we find that the assessee

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