Dhanya Charitable Trust, Rajahmundry V. The ITO, Rajahmundry

ITA 253/VIZ/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6647 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 22-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R GOVINDARAJAN
• Keywords: Charitable institution
• Section: 12A

Judgement Text

ITA NO.253/VIZAG/2016 DHANYA CHARITABLE TRUST, RAJAHMUNDRY 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . ' , % BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./I.T.A.NO.253/VIZAG/2016 ( / ASSESSMENT YEAR: NA) DHANYA CHARITABLE TRUST MALLIKARJUNA NAGAR RAJAHMUNDRY ITO (EXEMPTIONS) RAJAHMUNDRY [PAN NO. AACTD0686M ] ( ' / APPELLANT) ( ()' / RESPONDENT) / APPELLANT BY : SHRI C. SUBRAHMANYAM, AR / RESPONDENT BY : SHRI R. GOVINDA RAJAN, DR / DATE OF HEARING : 21.09.2017 / DATE OF PRONOUNCEMENT : 27.09.2017 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAIN ST ORDER OF THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) {CIT(A)}, H YDERABAD VIDE ORDER IN F.NO.CIT(E)/HYD/22(1)/12A&80G/2014-15 DATE D 14.7.2015. 2. IN THIS CASE, THE ASSESSEE FILED APPEAL ON 22.4. 2016 AND THE ORDER OF THE CIT(E) WAS RECEIVED BY THE ASSESSEE ON 16.7. 2015. APPEAL IS ITA NO.253/VIZAG/2016 DHANYA CHARITABLE TRUST, RAJAHMUNDRY 2 AGAINST THE REJECTION OF APPLICATION IN FORM 10A FO R GRANT OF REGISTRATION U/S 12A OF THE INCOME TAX ACT, 1961 (HEREINAFTER CA LLED AS 'THE ACT'). THE APPEAL IS REQUIRED TO BE FILED ON OR BEFORE 14. 8.2015 AGAINST WHICH THE APPEAL WAS FILED WITH THE DELAY OF 221 DAYS. T HE ASSESSEE HAS NOT FILED REASONS FOR FILING THE APPEAL BELATEDLY. NO AFFIDAVIT HAS BEEN FILED BY THE ASSESSEE EXPLAINING THE REASONS FOR CONDONAT ION OF DELAY. HENCE, THE APPEAL IS BARRED BY LIMITATION AND DISMI SSED IN LIMEN. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT O N 27 TH SEPT17. SD/- SD/- ( . ) ( . . ' ) (V. DURGA RAO) (D.S. SUNDER SINGH) /JUDICIAL MEMBER /ACCOUNTANT MEMBER # /VISAKHAPATNAM: ' /DATED : 27.09.2017 VG/SPS )# *# /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT DHANYA CHARITABLE TRUST, MALLIKA RJUNA NAGAR, RAJAHMUNDRY, E.G. DIST., 2. / THE RESPONDENT THE ITO (EXEMPTIONS), RAJAHMUND RY 3. + / THE CIT (EXEMPTIONS), HYDERABAD 4. + ( ) / THE CIT (A), RAJAHMUNDRY 5. # . , . , # / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM