Eternal Way Ministries Trust, Coimbatore V. CIT, Coimbatore

ITA 1541/CHNY/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1197 (ITAT-CHENNAI)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-03-2013
• Assessment Year: 2012-2013
• Appeal Filed On: 06-08-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR S MOHARANA IRS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI S.S.GODARA, JUDICIAL MEMBER I.T.A.NO. 1541/MDS/2012 ETERNAL MINISTRIES TRUST, 70, ESWARS SRIRAM NAGAR, NGGO COLONY, COIMBATORE 641022. PAN AAATR3976D VS. THE COMMISSIONER OF INCOME-TAX-I, COIMBATORE. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : DR. S. MOHARANA, IRS, CIT DATE OF HEARING : 6 TH MARCH, 2013 DATE OF PRONOUNCEMENT : 6 TH MARCH, 2013 O R D E R PER DR. O.K. NARAYANAN, VICE-PRESIDENT THIS APPEAL IS FILED BY THE ASSESSEE. THE APPEAL I S DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX -I AT COIMBATORE DATED 31.5.2012, REJECTING THE APPLICATI ON PUT IN BY THE ASSESSEE FOR AVAILING REGISTRATION UNDER SEC.12 AA OF THE INCOME-TAX ACT, 1961. THE APPLICATION PUT IN BY TH E ASSESSEE HAS ITA 1541/12 :- 2 -: BEEN REJECTED BY THE COMMISSIONER OF INCOME-TAX ON THE GROUND THAT THE GENUINENESS OF THE TRUST IS IN DOUBT. THE ASSESSEE IS AGGRIEVED AND, THEREFORE, THE APPEAL BEFORE US. 2. WHEN THE MATTER WAS CALLED ON FOR HEARING, NOBOD Y WAS PRESENT FOR THE APPELLANT, IN SPITE OF SERVICE OF N OTICE THROUGH REGISTERED POST. THE ACKNOWLEDGEMENT CARD SIGNED B Y THE ASSESSEE IS AVAILABLE ON RECORD. 3. IN THESE CIRCUMSTANCES, WE DISMISS THE APPEAL FO R WANT OF PROSECUTION. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF H EARING ON WEDNESDAY, THE 6 TH OF MARCH, 2013 AT CHENNAI. SD/- SD/- (S.S.GODARA) (DR.O. K.NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED THE 6 TH MARCH, 2013 MPO* COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR/GF