Appeal details
Counselvise Citation
[2017] 126 COUNSELVISE.COM (IT) 9217 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 6 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
04-10-2017
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
E
Next Hearing Date
28-08-2017
Assessment Year
misc
Appeal Filed On
03-04-2014
Judgement Text
ITA NOS.3753/M/2015 & 2254/M/2014 IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI , , BEFORE SHRI MAHAVIR SINGH, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./I.T.A. NOS. 3753/MUM/2015 & 2254/MUM/2014 SHREE NALLASOPARA STATION ACHALGACHHA JAIN SANGH SANCHALINT SANGHMATA JAYABEN VISANJI PALAN MARU CHARITABLE TRUST C/O SHREE NALLASOPARA STATION ACHALGACHHA JAIN SANGH, VIVIDHLAKSHI HALL, VILLAGE TULINJ NALLASOPARA (E) THANE 401 209 / VS. COMMISSIONER OF INCOME TAX III MUMBAI ./ ./PAN/GIR NO. AALTS-5441-E ( /APPELLANT ) : ( !' / RESPONDENT ) ASSESSEE BY : NONE REVENUE BY : V.JUSTEIN,SR.AR / DATE OF HEARING : 28/08/2017 / DATE OF PRONOUNCEMENT : 04 /10/2017 ITA NOS.3753/M/2015 & 2254/M/2014 2 / O R D E R PER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. IN THE CAPTIONED APPEALS, THE ASSESSEE TRUST IS AGGRIEVED BY NON- GRANT OF REQUISITE REGISTRATIONS U/S 12AA AND 80G O F THE INCOME TAX ACT, 1961. NONE HAS APPEARED FOR ASSESSEE DESPITE NOTICE . IT IS NOTICED THAT NONE IS APPEARING ON BEHALF OF ASSESSEE SINCE LAST SEVERAL OCCASIONS AS PER ORDER SHEET ENTRIES . IN FACT, COST OF RS.5,000/- WAS IMPOSED BY THE BENCH ON 28/04/2016 FOR NON- APPEARANCE. THE PROOF OF DEPOSIT OF THE SAME IS NOT AVAILABLE ON RECORD. IT APPEARS THAT TH E ASSESSEE IN NOT SERIOUS IN PURSUING THE SAID APPEALS. THEREFORE, LE FT WITH NO OPTION, WE PROCEED TO DISPOSE-OFF THE SAME ON THE BASIS OF MAT ERIAL AVAILABLE ON RECORD AND AFTER HEARING LD. DEPARTMENTAL REPRESENT ATIVE [DR]. 2. FACTS AS EMANATING FROM THE RECORDS ARE THAT THE ASSESSEE TRUST APPLIED FOR REGISTRATION U/S 12AA AS CHARITABLE TRUST AND ALSO FOR REGISTRATION U/S 80G BY FILING REQUISITE FORMS / DO CUMENTS. THE TRUST HAS BEEN REGISTERED AS RELIGIOUS TRUST ON 31/01/2013 AS AGAINST CHARITABLE TRUST CLAIMED BY THE ASSESSEE. FURTHER, REGISTRATION U/S 80G HAS BEEN DENIED VIDE IMPUGNED ORDER OF LD. COMMISSIONER OF I NCOME TAX-III, THANE [CIT] DATED 31/01/2013 ON THE PREMISES THAT T HE ACTIVITIES OF THE TRUST WERE CONFINED TO PARTICULAR COMMUNITY. IT IS NOTED THAT THE ORDER OF LD. CIT IS AGAIN EX-PARTE ORDER SINCE NONE APPEARED FOR ASSESSEE BEFORE LD. CIT TO DEMONSTRATE THE FULFILLMENT OF CONDITION S. 3. THEREFORE, FINDING NO SUBSTANCE IN ASSESSEES AP PEALS, WE DISMISS THE SAME. RESULTANTLY, BOTH THE APPEALS FILED BY TH E ASSESSEE STANDS DISMISSED. ITA NOS.3753/M/2015 & 2254/M/2014 3 ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH OCTOBER, 2017. SD/- SD/- (MAHAVIR SINGH) (M ANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 04. 10.2017 SR.PS:- THIRUMALESH / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT 3. * ( ) / THE CIT(A) 4. * / CIT CONCERNED 5. !$- , - , / DR, ITAT, MUMBAI 6. ./ / GUARD FILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI
