Krypton Progressive Educational & Health Care Trust, MORADABAD V. CIT(E), Lucknow

ITA 170/DEL/2021

AI Insights

The case involves Krypton Progressive Educational & Health Care Trust appealing against the decision of the Commissioner of Income Tax (Exemption), Lucknow, which dismissed their application for registration under section 12A(a) of the Income Tax Act, 1961. The primary contention was the alleged lack of expenditure on charitable objects, as the CIT(E) noted that apart from expenditures on advertisement and salaries, no funds were allocated to charitable activities over the past three years. The tribunal noted the absence of the assessee in multiple hearings and decided to set aside the CIT(E)'s order, allowing the trust another opportunity to present its case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113741 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 10-04-2023
• Assessment Year: misc
• Appeal Filed On: 01-03-2021
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 170/Del/2021 Krypton Progressive Educational & Health Care Trust 160 AVAS VIKAS, PLILIKOTHI, CIVIL LINES MORADABAD- 244001 PAN : AACTK9852G Vs. Commissioner of Income Tax (Exemption), Lukhnow (UP) Appellant Respondent Assessee by None Revenue by Mohd. Gayasuddin Ansari, CIT (DR) Date of hearing: 11.04.2023 Date of Pronouncement: 25.04.2023 ORDER Per Anubhav Sharma, JM : 1. Heard and perused the record. 2. None has appeared for the assessee. Notices have been issued repeatedly for hearing and on last three occasions also none has appeared. Accordingly, arguments of Ld. DR were heard, who supported the findings of ld. Tax Authorities below. 3. The assessee is in appeal against order dated 21.12.2020 whereby the ld. CIT(E), Lukhnow has dismissed the application for registration u/s 12A(a) of the Income Tax Act, 1961. 170.Del.2021 2 4. The impugned order reflects that apart from expenditure on advertisement and salaries there was no expenditure on the charitable objects in the last three years. The statement of facts filed on behalf of the appellant mentions that on 12.08.2020 in view of Covid-19 situation, adjournment was allowed once and thereafter the adjournment was declined. It is stated therein the statement of facts, as to how income is generated by way of tuition fee, admission fee and transportation fee and the construction work was going on upon which the expenses were incurred. 5. In the light of aforesaid, the ends of justice require giving assessee an opportunity to appear before the Ld. CIT(E), Luckhnow and make the submissions explaining that the expenses have been incurred for charitable purposes / objects. The impugned order dated 21.12.2020 is set aside for statistical purposes. The appeal is allowed for statistical purposes and the issue is restored to the files of ld. CIT(E). Order pronounced in the open court on 25 th April, 2023. Sd/- Sd/- (G.S.PANNU) (ANUBHAV SHARMA) PRESIDENT JUDICIAL MEMBER Date:-25 .04.2023 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI