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

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).

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.

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.