M/s.Primax Foundation, Bangalore V. Commissioner of Income Tax, Bangalore

ITA 1690/BANG/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7269 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 23-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI
• Section: 12

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH B BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K GARODIA, ACCOUNTANT MEMBER ITA NO.1690 /BANG/2016 (ASST. YEAR 2009-10) PRIMAX FOUNDATION BENGALURU. . APPELLANT PAN AADAP52451. VS. THE COMMISSIONER OF INCOME-TAX (EXEMPTIONS), BENGALURU. . RESPONDENT APPELLANT BY : NONE RESPONDENT BY : SMT. PADMAMEENAKSHI, JCIT DATE OF HEARING : 06-11-2017 DATE OF PRONOUNCEMENT : -11-2017 O R D E R PER SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER : THIS APPEAL BY THE ASSESSEE IS PREFERRED BY THE AS SESSEE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (EXEMPT IONS) DATED 28/7/2016, INTER ALIA ON THE FOLLOWING GROUNDS: 1. THE ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) UNDER SECTION 12 AA IS CONTRADICTING T O THE LAW AND FACTS OF THE CASE. ITA NO.1690/B/16 2 2. THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTIONS) OUGHT NOT TO HAVE REJECTED THE APPLICA TION IN VIEW OF THE CHARITABLE OBJECTS WITHOUT OFFERING AN OPPORTUNITY OF HEARING. 3. THE LEARNED COMMISSIONER OF INCOME TAX (EXEMPTIONS) OUGHT TO HAVE BEEN GIVEN AN OPPORTUNIT Y OF HEARING BEFORE REJECTING THE APPLICATION. 2. THIS APPEAL CAME UP FOR HEARING ON 6/11/2017 BUT NONE APPEARED DESPITE SERVICE OF NOTICE FOR HEARING. WE, THEREFORE, HAVE NO OPTION TO HEAR THE APPEAL EX-PARTE. HOWEVER, WE HA VE CAREFULLY GONE THROUGH THE ORDER OF CIT(E) AND WE FIND NO ERROR TH EREIN. 3. SINCE WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE CIT(E), WE CONFIRM THE ORDER. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH NOVEMBER, 2017 . SD/- SD/- (A.K GARODIA) (S UNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE DATED : /11/2017 VMS COPY TO :1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER SR. PRIVA TE SECRETARY, ITAT, BANGALORE.