BAHR AL HIKMAH FOUNDATION, MUMBAI V. DIT (E), MUMBAI

ITA 3293/MUM/2013

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9721 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-01-2017
• Assessment Year: 2013-2014
• Appeal Filed On: 29-04-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI BEFORE SHRI P K BANSAL, VICE PRESIDENT & SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NO.3293/MUM/2013 ASSESSMENT YEAR : 2013-14 BAHR AL HIKMAH FOUNDATION, C/O SHRI ADIL SALIM, PATANWALA 29/32, BLUE FLAME APARTMENT, 8 TH FLOOR, S V ROAD, BANDRA (WEST), MUMBAI 400 050 PAN AACTB0067A VS. DIRECTOR OF INCOME - TAX (EXEMPTIONS) MUMBAI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI SUMAN KUMAR DATE OF HEARING : 11.09 .2017 DATE OF PRONOUNCEMENT : 11 .0 9 .2017 O R D E R PER P K BANSAL, VICE-PRESIDENT: THIS APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT, DATED 28.03.2013, FOR A.Y.2013-14, U/S. 12AA O F THE ACT. 2. THE CASE HAS BEEN ADJOURNED FROM TIME TO TIME AN D HAS BEEN FIXED ON VARIOUS OCCASIONS FROM 04.08.2014 TILL DATE. WHEN THE CASE WAS LAST ADJOURNED ON 08.05.2017, ONE MORE FINAL OPPORTUNITY WAS GIVEN TO THE ASSESSEE. BUT ON THE DATE FIXED, A LETTER WAS FILE D BY THE COUNSEL OF THE ASSESSEE DATED 11.09.2017, WHEREIN IT HAS BEEN MENT IONED HOWEVER, NOW ITA NO.3293/MUM/2013 BAHR AL HIKMAH FOUNDATION 2 WE ARE INFORMED BY THE LEARNED CHARTERED ACCOUNTANT S THAT THE ASSESSEE HAS TAKEN BACK ALL THE PAPERS AND THEY ARE NOT INTEREST ED TO PURSUE THE PRESENT ASSIGNMENT. EXCEPT THIS LETTER, NONE APPEARED ON B EHALF OF THE ASSESSEE. THE LEARNED DR, BEFORE US, ON THE BASIS OF THIS LET TER VEHEMENTLY CONTENDED THAT THIS DENOTES THAT THE ASSESSEE IS NOT INTEREST IN PROSECUTING ITS APPEAL. WE, THEREFORE, DECIDED TO DISPOSE OF THE APPEAL AFT ER HEARING THE LEARNED DR. 3. AFTER HEARING THE LEARNED DR AND GOING THROUGH T HE ORDERS OF THE CIT DATED 28.03.2013, WE ARE OF THE VIEW THAT THE CIT H AS RIGHTLY REJECTED THE APPLICATION OF THE ASSESSEE MADE U/S. 12AA R.W. RUL E 17A FOR GRANT OF REGISTRATION, AS THE ASSESSEE COULD NOT SATISFY THE CIT ABOUT THE CHARITABLE CHARACTER AND THE GENUINENESS OF THE OBJECTS OF THE INSTITUTION. WE, THEREFORE, DISMISS THE GROUND TAKEN BY THE ASSESSEE . 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH DAY OF SEPTEMBER, 2017. SD/- SD/- (PAWAN SINGH) (P K BANSAL) JUDICIAL MEMBER VICE-PRESIDENT MUMBAI; DATED: 12 TH SEPTEMBER, 2017 SA ITA NO.3293/MUM/2013 BAHR AL HIKMAH FOUNDATION 3 COPY OF THE ORDER FORWARDED TO : 1. THE APP ELL ANT. 2. THE RESPONDENT. 3. T HE CIT(A), MUMBAI 4. THE CIT 5. DR, B BENCH, ITAT, MUMBAI BY ORDER, #TRUE COPY # ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI