AGAPE OUTREACH, Kottayam V. The CIT, Trichur

ITA 149/COCH/2014

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 81336 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-10-2014
• Assessment Year: misc
• Appeal Filed On: 31-03-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M ANIL KUMAR
• Keywords: Charitable institution; Reasonable cause
• Section: 12AA

Judgement Text

1 ITA NO.149/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) I.T.A NO.149/COCH/2014 AGAPE OUTREACH VS CIT, PUBLIC LIBRARY BLDG SASTHRI ROAD, KOTTAYAM KOTTAYAM-1 PAN : AACAA8054D (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI M ANIL KUMAR, CIT DATE OF HEARING : 13-10-2014 DATE OF PRONOUNCEMENT : 13-10-2014 O R D E R PER N.R.S. GANESAN (JM) THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE ADMINISTRATIVE COMMISSIONER DATED 26-08-2013 REJECT ING THE APPLICATION FOR REGISTRATION U/S 12AA AS CHARITABLE INSTITUTION . 2. THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON VARIOUS OCCASIONS. AT THE REQUEST OF THE ASSESSEE THE APPE AL WAS ALSO ADJOURNED. FINALLY THE APPEAL WAS POSTED FOR HEARING ON 13-08- 2014, HOWEVER, THE ASSESSEE FILED APPLICATION FOR ADJOURNMENT. THE AP PEAL WAS THUS ADJOURNED TO 08-09-2014. ON 08-09-2014 THE APPEAL WAS AGAIN ADJOURNED 2 ITA NO.149/COCH/2014 TO 13-10-2014. WHEN THE APPEAL WAS FINALLY TAKEN U P FOR HEARING NO ONE APPEARED FOR THE ASSESSEE. THERE MAY BE VARIOUS REA SONS FOR THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL. O NE OF THE REASONS PRESUMABLY MAY BE THAT THE ASSESSEE MAY NOT BE INTE RESTED IN PROSECUTING THE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEAL OF THE ASSESSEE IS DISMISSED FOR NON PROSECUTION. HOW EVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE ASSESSEE FOR MOVING THIS TRI BUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WAS REASONABLE CAUSE ON THE PA RT OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 13-10-2013 WH EN THE APPEAL WAS TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE A SSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH OCTOBER, 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 13 TH OCTOBER, 2014 PK/- COPY TO: 1. AGAPE OUTREACH, VYAPAR BHAVAN, XII/895C.6, M L R OAD, KOTTAYAM 686 001 2. THE COMMISSIONER OF INCOME-TAX, PUBLIC LIBRARY B LDG, SASTRI ROAD, KOTTAYAM 3. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH