Nashik Surgical Society, Nashik V. Commissioner of Income-tax - 1,

ITA 1148/PUN/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 0334 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 6 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-09-2016
• Assessment Year: misc
• Appeal Filed On: 29-05-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 12AA

Judgement Text

] IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE , ! , # $ BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO.1148/PUN/2014 NASHIK SURGICAL SOCIETY, C/O. DR. BHAMRE HOSPITAL, LANE NO.4, GOVIND NAGAR, NASHIK 422009. PAN NO.AABTN6522F. . / APPELLANT V/S COMMISSIONER OF INCOME - TAX I, NASHIK. . / RESPONDENT / APPELLANT BY : NONE / RESPONDENT BY : SHRI RAJEEV KUMAR & / ORDER PER ANIL CHATURVEDI, AM : THIS APPEAL OF THE ASSESSEE IS EMANATING OUT OF THE OR DER OF COMMISSIONER OF INCOME TAX 1, NASHIK DATED 31.01.2014. 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERIAL ON RECORD ARE AS UNDER :- / DATE OF HEARING : 13.12.2016 / DATE OF PRONOUNCEMENT: 21.12.2016 2 ITA NO.1148/PUN/2014 2.1 ASSESSEE IS A TRUST STATED TO HAVE BEEN CREATED O N 28.05.2012. IT FILED FOR REGISTRATION OF TRUST APPLICATION U/S 12AA OF THE ACT. THE APPLICATION FOR REGISTRATION U/S 12AA WAS REJECTED BY LD. CIT VIDE ORDER DT.31.01.2014. AGGRIEVED BY THE ORDE R OF LD. CIT, ASSESSEE IS NOW IN APPEAL BEFORE US AND HAS FILED THE FOLLOWING GROUNDS: 1. THE LEARNED CIT ERRED IN NOT GRANTING REGISTRATI ON U/S 12AA TO THE APPELLANT TRUST. 2. THE LEARNED CIT ERRED IN HOLDING THAT THE ASSESS EE TRUST HAD NOT PROVED THE GENUINENESS ITS CHARTIABLE ACTIV ITIES AND THEREFORE, THE REGISTRATION U/S 12AA CANNOT BE GRAN TED TO THE ASSESSEE TRUST. 3. THE LEARNED CIT FAILED TO APPRECIATE THAT THE AS SESSEE TRUST WAS CARRYING OUT CHARITABLE ACTIVITIES AND HE NCE, THERE WAS NO REASON TO DENY THE REGISTRATION U/S 12AA . 4. THE LEARNED CIT ERRED IN HOLDING THAT THE ASSESS EE HAD NOT PROVED THE GENUINENESS OF ITS ACTIVITIES WITHOU T APPRECIATING THAT THE ASSESSEE WAS CARRYING OUT CHA RTIABLE ACTIVITIES AND HENCE, THERE WAS NO REASON TO DENY T HE REGISTRATION U/S 12AA. 5. THE APPELLANT REQUESTS FOR GRANT OF REGISTRATIO N U/S 12AA AS IT SATISFIES ALL THE CONDITIONS MENTIONED IN SEC TION 12AA. 6. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND OR DELETE ANY OF THE ABOVE GROUNDS OF APPEAL. 3. ON PERUSING THE CASE FILE, IT IS NOTICED THAT REGISTRY HA D INFORMED THE ASSESSEE THAT COLUMN NO.9 OF FORM 36 WHICH IS WITH RESPECT TO DATE OF COMMUNICATION OF ORDER APPEALED AGA INST HAS NOT BEEN FILLED-IN BY THE ASSESSEE AND THEREFORE FOR COUNT ING THE LIMITATION WHETHER THE APPEAL WAS TIME BARRED OR NOT WAS NOT KNOWN. IT WAS THEREFORE INTIMATED TO ASSESSEE TO FILE CON DONATION APPLICATION IF THE APPEAL WAS TIME BARRED. WE FIND THAT THE ASSESSEE HAS NOT REPLIED TILL DATE TO THE AFORESAID DEFECT POINTED BY REGISTRY. FURTHER WE FIND THAT ASSESSEE HAD SOUGHT VA RIOUS ADJOURNMENTS IN THE PAST. AT THE TIME OF LAST HEARING I.E., ON 3 ITA NO.1148/PUN/2014 15.09.2016, THOUGH NONE HAD APPEARED ON BEHALF OF ASSESS EE BUT ON THE BASIS OF LETTER OF ASSESSEE ADJOURNMENT WAS GRA NTED TO ASSESSEE AND THE CASE WAS ADJOURNED TO 13.12.2016. O N THE DATE OF PRESENT HEARING, NONE APPEARED ON BEHALF OF THE ASSESS EE NOR WAS ANY ADJOURNMENT APPLICATION FILED. FURTHER TILL DATE THE DEFICIENCY IN FILLING FORM 36 HAS ALSO NOT BEEN RECTIFIED BY THE ASSESSEE. IN SUCH A CIRCUMSTANCES, WE DISMISS THE APPEA L OF THE ASSESSEE IN LIMINE. THUS, THE APPEAL OF THE ASSESSEE IS DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON 21 ST DAY OF DECEMBER, 2016. SD/- SD/- ( SUSHMA CHOWLA ) ( ANIL CHATURVEDI ) / JUDICIAL MEMBER # / ACCOUNTANT MEMBER PUNE; ! DATED : 21 ST DECEMBER, 2016. YAMINI & ' ( )* +* / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. THE JT. C.I.T. RANGE - 1, NASHIK 4. 5. #$% &&'( , * '( , A / DR, ITAT, A PUNE; %+, - / GUARD FILE. TRUE COPY / / //TRUE COPY// & / BY ORDER , // TRUE COPY // /// ./0 &1 '2 / SR. PRIVATE SECRETARY * '( , / ITAT, PUNE.