Ganashakti Trust , Kolkata V. CIT (Exemptions), Kolkata , Kolkata

ITA 1025/KOL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6679 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 15-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.1025/Kol/2018 Ganashakti Trust............................................................Appellant 74A, A.J.C. Bose Road, Kolkata-700016. [PAN: AACTG6269K] vs. CIT(Exemptions), Kolkata..................................................Respondent Appearances by: None appeared on behalf of the appellant. Shri Sudipta Guha, CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : December 09, 2021 Date of pronouncing the order : December 09, 2021 Hearing through Video Conferencing ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the appellant-trust against the order dated 26.03.2018 of the Commissioner of Income Tax (Exemptions), Kolkata [hereinafter referred to as ‘CIT(Exemptions)’] passed u/s 12AA of the Income Tax Act (hereinafter referred to as the ‘Act’) rejecting the application of the appellant-trust for registration u/s 12A of the Act. 2. No one has put in appearance on behalf of the appellant-trust despite notice. A perusal of the file records show that no one has appeared on behalf of the appellant-trust for the last many dates despite notice. Therefore, we proceed to adjudicate the present appeal after hearing the ld. DR. 3. A perusal of the impugned order of the Ld. CIT(Exemptions) reveals that the appellant-trust runs a daily newspaper on commercial basis. He has further observed that the newspaper is being published for political interests also. The Ld. CIT(Exemptions) therefore, rejected the application for registration u/s 12AA of the Act. No one has appeared on behalf of the appellant-trust nor there is any document on the file to point I.T.A. No.1025/Kol/2018 Ganashakti Trust 2 out any infirmity in the order of the CIT(Exemptions). We therefore confirm the order of the Ld. CIT(Exemptions). The appeal of the appellant-trust is hereby dismissed. 4. In the result, the appeal of the assessee stands dismissed. Kolkata, the 9 th December, 2021. Sd/- Sd/- [Rajesh Kumar] [Sanjay Garg] Accountant Member Judicial Member Dated: 09.12.2021. RS Copy of the order forwarded to: 1. Ganashakti Trust 2. CIT(Exemptions), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), //True copy// By order Sr.PS/D.D.O, Kolkata Benches