AWAMI KHIDMAT SOCIAL WELFARE TRUST,BULANDSHAHR vs. CIT(EXEMPTION), LUCKNOW

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ITA 5569/DEL/2017Status: DisposedITAT Delhi23 May 2023AY 2016-173 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 appeal was not maintainable due to the delay and the absence of a condonation petition. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the denial of registration under section 12AA. The appeal was filed with a delay of 52 days, and no petition for condonation of delay was filed. Notices issued to the assessee were either unserved or not responded to.

What were the issues?

The primary issue was the maintainability of the appeal due to a significant delay and the lack of a condonation petition. The Tribunal also noted the non-appearance of the assessee despite notices.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “A” : DELHI ]

Before: SHRI CHALLA NAGENDRA PRASAD, & SHRI PRADIP KUMAR KEDIA

For Appellant: Shri K. Praveen Sidharth

आदेश / O R D E R PER C. N. PRASAD, J. M. :

1.

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption) [hereinafter referred to CIT (E)] Lucknow, dated 10.04.2017 for assessment 1 year 2016-17 in denying registration under section 12AA of the Income Tax Act, 1961 (the Act).

2.

In spite of several notices issued to the assessee right from 04th December, 2021 till 13th March, 2023 none appeared on behalf of the assessee nor any adjournment was moved. The record suggests that the notices issued fixing the date of hearing on 8.09.2021 returned un-served with the endorsement of Postal authorities that in spite of making various efforts searching the assessee they could not found the assessee. It is also noticed from the record that the notice issued to the assessee fixing the date of hearing on 10.11.2021 was in fact served on the assessee as is evident from the acknowledgement placed on record, but nobody appeared on behalf of the assessee nor any adjournment was moved.

3.

On perusal of the record it is noticed that the appeal is filed with a delay of 52 days and the assessee has not filed any petition for condonation of delay. In the absence of petition for condonation of delay, the appeal is not maintainable. 4. In the result the appeal is dismissed in limine.

Order pronounced in the open court on : 23/05/2023.

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