Women Wings, Puri V. CIT, Bhubaneswar, Bhubaneswar

ITA 284/CTK/2013

• Counselvise Citation: 28422114 RSA 2013
• Duration Of Justice: 2 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-05-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 20-05-2015
• Assessment Year: 2012-2013
• Appeal Filed On: 06-05-2013
• Court: TRIBUNAL
• Department Lawyers: SHOVAN KRISHNA SAHU
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH , CUTTACK [ , . . , BEFORE SHRI SUNIL KUMAR YADAV , J M & SHRI B.P.JAIN , A M ./ ITA NO. 2 8 4 / CTK /20 1 3 ( [ [ / ASSESSMENT YEAR : 20 12 - 1 3 ) WOMEN WINGS, AT/PO - MAHADEVBASTA, VIA - NAYAHAT, P.S.KAKATAPUR, DISTRICT PURI VS. CIT, BHUBANESWAR ./ ./ PAN/GIR NO. : A AAAW 4228 P ( / APPELLANT ) .. ( / RESPO NDENT ) [ /ASSESSEE BY : NONE /REVENUE BY : SHRI SHOVAN KRISHNA SAHU / DATE OF HEARING : 20 TH MAY , 201 5 / DATE OF PRONOUNCEMENT 26 TH MA Y ,2015 / O R D E R PER SUNIL KUMA R YADAV (J.M) : THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF CIT, BHUBANESWAR DATED 31 - 3 - 2013 FOR THE ASSESSMENT YEAR 20 12 - 1 3 , INTER ALIA , ON FOLLOWING GROUNDS : - 1. FOR THAT, THE ORDER OF REJECTION TO GRANT REGISTRATION U/S. 12AA OF THE IT ACT PASSED BY THE LD. CIT, BHUBANESWAR IS NOT SUSTAINABIE BASING ON THE FOLLOWING GROUNDS: - I. FOR THAT, THE LD. CIT, BBSR HAS NOT BROUGHT ON RECORD ANY MATERIAL, TO PROVE THAT THE ACTIVITIES OF THE APPELLANT SOCIETY ARE NOT CARRIED OUT IN P URSUANCE OF THE STATED OBJECTS. II. FOR THAT, THE LD. CIT, BBSR HAS FAILED TO DEMONSTRATE THE ACTIVITIES OF THE SOCIETY IN THE ORDER ARE NOT GENUINE IN THE ORDER OF REJECTION TO GRANT REGISTRATION. ITA NO. 2 84 /1 3 2 III. FOR THAT, THE LD. CIT, BBSR HAS FAILED T O BROUGHT ANY MATERIAL, TO PROVE THE OBJECTS OF THE APPELLANT SOCIETY ARE NOT CHARITABLE WITHIN THE MEANING OF THE SEC - 2(15) OF THE IT ACT. IV. FOR, THAT AS THE LD. CIT, BBSR HAS GRANTED REGISTRATION U/S. 12AA OF THE IT ACT TO SIMILARLY SITUATED SOCIE TIES/ ORGANIZATIONS, THEREBY NOT GRANTING THE SAME TO THE APPELLANT SOCIETY SEEMS TO BE ARBITRARY, DISCRIMINATION AND PREJUDICIAL. V. FOR THAT, THE LD, CIT, BBSR HAS NOT ACTED JUDICIOUSLY IN EVALUATING THE AIMS AND OBJECTS OF THE APPELLANT SOCIETY BE ING CHARITABLE ONE. VI. FOR THAT, THE LD. CIT, BBSR HAS NOT ACCORDED SUFFICIENT OPPORTUNITIES TO THE APPELLANT SOCIETY TO PROVE THE GENUINENESS OF THE ACTIVITIES BEING CHARITABLE ONE AS PER THE VARIOUS EVIDENCES TO THAT SUPPORT. 2. FOR THAT, ANY OTHER GROUNDS INCIDENTAL TO THE GROUNDS OF THIS CASE MAY KINDLY BE PERMITTED TO URGE AT THE TIME OF HEARING OF THE CASE. 3. FOR THAT, ANY OTHER EVIDENCES INCIDENTAL TO THE GROUNDS OF THIS CASE MAY KINDLY BE PERMITTED TO ADDUCE AT THE TIME OF HEARING OF THE CASE. 2. THIS APPEAL WAS LISTED FOR HEARING ON 20 - 5 - 2015 , HOWEVER, NONE APPEARED ON BEHALF OF THE ASSESSEE . FROM THE PERUSAL OF THE RECORD, WE FIND THAT NOTICE OF HEARING WAS DULY SERVED UPON THE ASSESSEE AS THE AD CARD IS PLACED ON RECORD . SINC E THE ASSESSEE DOES NOT APPEAR DESPITE VALID SERVICE OF NOTICE OF HEARING, WE HAVE NO OPTION BUT TO HEAR THE APPEAL EX - PARTE . 3 . WE HAVE CAREFULLY GONE THROUGH THE ORDER OF THE CIT(A) AND GROUNDS RAISED BEFORE HIM AND WE FIND THAT THE CIT(A) HAS PROPERLY ADJUDICATED THE ISSUES RAISED BEFORE HIM AND SINCE NO INFIRMITY HAS BEEN POINTED OUT THEREIN, WE, THEREFORE, CONFIRM THE ORDER OF CIT(A). ITA NO. 2 84 /1 3 3 4 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26/05 / 20 1 5 . SD/ - SD/ - ( . . ) ( B. P. JAIN ) ( ) ( SUNIL KUMAR YADAV) / ACCOUNTANT MEMBER / JUDICIAL MEMBER CUTTACK ; DATED 26/05 /2015 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, CUTTACK 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT , CUTTACK 6. [ / GUARD FILE. //TRUE COPY//