Lord Krishna Charitable Hospital Trust, Gurgaon V. CIT,

ITA 1073/DEL/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3633 (ITAT-DELHI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 29-06-2011
• Assessment Year: misc
• Appeal Filed On: 28-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KIRSHORE B
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH I NEW DELHI) BEFORE SMT. DIVA SNGH, JUDICIAL MEMBER AND SHRI B.K. HALDAR, ACCOUNTANT MEMBER I.T.A. NO.1073 /DEL/2011 LORD KRISHNA CHARITABLE CIT, HOSPITAL TRUST, V. FARIDABAD. OPP. SECTOR-46, NEW RAM TALAB, JHASRA, GURGAON. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI KIRSHORE B. SR. DR. ORDER PER B.K. HALDAR, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD CIT, FARIDABAD DATED 21.12.2010 PASSED U/S 12AA(1)(B) OF TH E ACT. THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APPEALS:- 1. THE LD CIT HAS ERRED IN LAW AND FACTS BY REFUSING THE REGISTRATION OF THE TRUST U/S 12AA OF THE INCOME TAX ACT, 1961. 2. THE LD CIT HAS ERRED IN LAW AND FACTS BY REFUSING THE REGISTRATION OF THE TRUST U/S 80G(5) OF THE INCOME TAX ACT, 1961. 2. THE CASE WAS FIXED FOR HEARING ON 29.6.201. NEITHE R WAS THERE ANY ADJOURNMENT APPLICATION NOR WAS ANYBODY PRESENT O N BEHALF OF THE ASSESSEE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN P ROSECUTING THE APPEAL. IN VIEW OF THE ABOVE AND FOLLOWING THE DECISION OF THE ITAT DELHI BENCH D IN THE CASE OF CIT V. MULTIPLAN INDI A (P) LTD. REPORTED IN 38 ITD 320, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED I N LIMINE. PAGE 2 OF 3 ITA NO1073/DEL/11 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISM ISSED IN LIMINE. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DAY O F 29TH JUNE, 2011. SD/- SD/- (DIVA SINGH) (B.K. HALD AR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 29.6.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). DATE OF HEARING 29.6.2011 DATE OF DICTATION 29.6.2011 DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. 29.6.2011 DATE OF ORDER SENT TO THE CONCERNED BENCH 229.6.2011 PAGE 3 OF 3 ITA NO1073/DEL/11