A1 Fatah Charitable Trust, Dakshina Kannada V. CIT, Bangalore

ITA 1304/BANG/2015

• Counselvise Citation: [2016] 128 COUNSELVISE.COM (IT) 9770 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 02-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G. R. REDDY
• Keywords: Charitable institution
• Section: 80G; 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO.1304/BANG/2015 ASSESSMENT YEAR : 2015-16 AL FATAH CHARITABLE TRUST, C/O. SHAIKH ABDUL GAFOOR, 7-204(A1), APNI DUKAN, BELKERI, MOODBIDRI, MANGALORE TALUK. DAKSHINA KANNADA DISTRICT. 574 227. PAN: AAETA 4096N VS. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SHRI G.R. REDDY, CIT-I (DR) DATE OF HEARING : 12.07.2016 DATE OF PRONOUNCEMENT : 27.07.2016 O R D E R PER VIJAY PAL RAO, JUDICIAL MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ALLEGED ORDER DATED 31.8.2015 PASSED BY THE COMMISSIONER OF INCOM E TAX (EXEMPTIONS), BANGALORE REJECTING APPLICATION FOR R EGISTRATION U/S. 12A AS WELL AS APPROVAL U/S. 80G OF THE ACT. ITA NO.1304/BANG/2015 PAGE 2 OF 2 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE WHE N THE APPEAL WAS CALLED FOR HEARING, DESPITE SERVICE OF NOTICE VIDE ACKNOWLEDGEMENT ON RECORD. WE FURTHER NOTE THAT THIS APPEAL OF THE AS SESSEE WAS ALSO FOUND TO BE DEFECTIVE BY THE REGISTRY AND DEFECT MEMO WAS IS SUED. DESPITE THE NOTICE DULY SERVED ON THE ASSESSEE AS WELL AS THE D EFECT MEMO ISSUED TO THE ASSESSEE, THE ASSESSEE HAS NOT TAKEN ANY STEPS TO RECTIFY THE DEFECTS IN THE PRESENT APPEAL, AS THE ASSESSEE HAS NOT FILE D THE IMPUGNED ORDER OF THE CIT(EXEMPTIONS). THEREFORE, THIS APPEAL OF THE ASSESSEE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF JULY, 2016. SD/- SD/- ( A.K. GARODIA ) (VIJAY PAL RAO ) ACCOUNTANT MEMBER JUDICIAL M EMBER BANGALORE, DATED, THE 27 TH JULY, 2016. /D S/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.