VANITA NATWARLAL SANGHAVI CHARITABLE TRUST, MUMBAI V. DIT (E), MUMBAI

ITA 2519/MUM/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 2849 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 02-03-2015
• Assessment Year: 2012-2013
• Appeal Filed On: 03-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12A

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (AM) AND SANJAY GARG, (JM) . . , , ./ I. T.A. NO. 2519 / MUM/20 1 3 ( / ASSESSMENT YEAR : NA ) VANITA NATVARLAL SANGHAVI CHARITABLE TRUST, AVNIKUNJ BUNGALOW, NEAR SHREENATH TOWER, SHANKAR LANE, KANDIVALI(W), MUMBAI - 4000 67 / VS. DIRECTOR OF INCOME TAX (EXEMPTIONS), FLOOR NO.6, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400012 ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN. : AABTV5456A / APPELLANT BY NONE / RSPONDENT BY SHRI G M DOSS / DATE OF HEARING : 2 8. 10 . 201 5 / DATE OF PRONOUNCEMENT 2 8 .10 . 201 5 / O R D E R PER B.R. BASKARAN (AM) THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 24.1.2013 PASS ED BY DIRECTOR OF INCOME TAX (EXEMPTIONS) REJECTING THE APPLICATION FILED BY THE ASSESSEE SEEKING REGISTRATION UNDER SECTION 12A OF THE ACT. 2. THIS APPEAL WAS POSTED FOR HEARING ON SEVERAL OCCASIONS AND LAST OPPORTUNITY WAS GIVEN TO THE ASSESSEE BY SENDI NG NOTICE BY REGISTERED POST ITA NO . 2519 /MUM/201 3 2 ON 18.9.2014. HOWEVER, NONE APPEARED ON BEHALF OF T HE ASSESSEE AND HENCE, WE PROCEED TO DISPOSE OF THE APPEAL EX - PARTE WITHOUT THE PRESENCE OF ASSESSEE. 3. WE HEARD THE LD.DR AND PERUSED THE RECORD. WE NOTICE THAT THE ASSESS EE FILED AN APPLICATION BEFORE THE DIRECTOR OF INCOME TAX (EXEMPTIONS) FOR SEEKING REGISTRATION U/S 12A OF THE ACT ON 11.7.2012. THE LD. DIT(E) NOTICED THAT THE OBJECT OF THE ASSESSEE - TRUST WAS RELIGIOUS IN NATURE. FURTHER, HE NOTICED THAT THE ASSESSEE HA S NOT CARRIED OUT ANY ACTIVITY IN ACCORDANCE WITH THE OBJECT. HENCE, LD.DIT(E) TOOK THE VIEW THAT THE GENUINENESS OF THE ACTIVITIES CARRIED ON BY THE ASSESSEE COULD NOT BE VERIFIED AND ACCORDINGLY REJECTED THE APPLICATION FILED BY THE ASSESSEE . 4. WE NOT ICE THAT THE ASSESSEE HAS NOT FILED AN Y MATERIAL BEFORE US TO SHOW THAT IT DID CARRY ON ANY ACTIVITY IN FURTHERANCE OF ITS OBJECT. UNDER THESE SET OF FACTS, WE ARE OF THE VIEW THAT THERE IS NO INFIRMITY IN THE DECISION REACHED BY THE DIT(E) IN REJECTING T HE APPLICATION. 5 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED ACCORDINGLY ON 28 TH OCT, 2015 . 28 TH OCT, 2015. SD SD ( / SANJAY GARG ) ( . . / B.R. BASKARAN) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI: 28 TH OCT, 2015. . . ./ SRL , SR. PS ITA NO . 2519 /MUM/201 3 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI