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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: Ms. MADHUMITA ROY & SHRI BHAGIRATH MAL BIYANI
O R D E R PER Ms. MADHUMITA ROY - JM:
These two appeals preferred by two different assessees are directed against separate orders of the learned Commissioner of Income-tax (Exemption), Bhopal, dated 20.03.2017 and 25.05.2017 whereby and whereunder the applications for registration under Section 12AA of the Income-tax Act, 1961 (hereinafter referred as to ‘the Act’) have been rejected. As the issues involved are similar, these appeals were heard together and are being disposed of by a single consolidated order for the sake of convenience.
ITA Nos. 362 & 505/Ind/2017 Samrat Ashok Technological Institute (Degree) & Samrat Ashok Technological Institute Polytechnic College 2. We will take up as the lead case and the decision taken in this appeal will be applied to ITA No.505/Ind/2017 also.
At the time of hearing fixed in this case today, i.e. 01.12.2022, none appeared on behalf of the assessee nor any adjournment application has been filed before the Tribunal. It appears from the record that on 24.09.2019 the matter was dismissed for want of prosecution and subsequently the same was recalled by the Bench on 09.03.2020. It further appears from the record that thereafter on several occasions the matter was fixed for hearing, but no one represented on behalf of the assessee. Hence, under these circumstances, having no other alternative, we proceed to dispose of these appeals ex-parte qua the assessee(s).
We have heard the learned Departmental Representative who supports the impugned orders passed by the learned Commissioner of Income-tax (Exemption).
The brief facts leading to the case is this that the assessee made an application under Section 12AA of the Act in Form No.10A which was received by the Department on 28.09.2016. The applicant was given an opportunity of being heard in respect of the issue involved in the matter by issuing a notice dated 08.02.2017 fixing the date of hearing on 21.02.2017 so as to verify the objects/activities of the applicant and to ascertain the fulfilment of the conditions mentioned under Section 12AA of the Act. The assessee is run by Maharaja Jivaji Rao Education Society, Vidisha, but the application has been filed by the applicant namely Samrat Ashok Technological Institute (Degree) and not by the Society. The Society is registered with the