BHAGWATIDEVI MANDAL AGARWAL CHARITABLE TRUST, MUMBAI V. DIT (E), MUMBAI

ITA 3663/MUM/2012

• Counselvise Citation: 366319914 RSA 2012
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 18-12-2014
• Assessment Year: misc
• Appeal Filed On: 23-05-2012
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH B MUMBAI. BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG , JUDICIAL MEMBER ITA NO 3663 /MUM/201 2 ASSESSMENT YEAR: - BHAGWATIDEVI NANDLAL AGARWAL CHARITABLE TRUST, 115, UDYOG BHAVAN, SONAWALA ROAD, GOREGAON (EAST), MUMBAI 400 063. VS.` DIRECTOR OF INCOME TAX (EXEMPTION) MUMBAI. PAN/GIR NO. AADFM0407E APPELLANT RESPONDENT ORDER PER G.S. PANNU, AM THE CAPTIONED APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE DIRECTOR OF INCOME TAX (EXEMPTION) DATED 27.03.2012, WHEREBY THE ASSESSEES APPLICATION SEEKING R EGISTRATION U/S 12A OF THE ACT, HAS BEEN DENIED. 2. AT THE TIME OF HEARING, NON ATTENDED ON BEHALF OF THE ASSESSEE IN SPITE OF APPROPRIATE NOTICE OF HEARING. IT TRANSPIRES FROM RECORD OF PROCEEDINGS THAT EVEN ON EARLIER OCCASIONS WHEN THE APPEAL OF THE ASSESSEE WAS LISTED FOR HEARING, NON APPEARED ON BEHALF OF THE ASSESSEE. THEREFORE, HAVING REGARD TO THE PROVISIONS OF RULE 24 OF THE APPELLATE TRIBUNAL RULES 1963, THE APPEAL IS HEREBY BEING ASSESSEE BY NONE REVENUE BY SHRI AJIT KUMAR SRIVASTAVA DATE OF HEARING 10.06.2015 DATE OF PRONOUNCEMENT 30 .06.2015 2 BHAGWATIDEVI NANDLAL AGARWAL CHARITABLE TRUST, DISPOSED OF EX - PARTE QUA THE APPELLANT AN D AFTER HEARING THE RESPONDENT - REVENUE ON MERITS. 3. THE GRIEVANCE OF ASSES SEE IN THIS APPEAL IS WITH REGARD TO THE ACTION OF THE COMMISSIONER IN DENYING REGISTRATION U/S 12A OF THE ACT. A PERUSAL OF THE IMPUGNED ORDER OF THE COMMISSIONER REVEALS THAT IN SPITE OF ALLOWING OPPORTUNITIES, ASSESSEE DID NOT APPEAR BEFORE HIM AND ACC ORDINGLY, THE COMMISSIONER CAME TO CONCLUDE THAT THERE WAS NO MATERIAL BEFORE HIM TO BE SATISFIED ABOUT THE GENUINENESS OF THE ACTIVITIES. THEREFORE, HE HAS DENIED THE REGISTRATION TO THE ASSESSEE U/S 12A OF THE ACT. 4. EVEN BEFORE US, THE FACTS SITUATION NOTED BY THE COMMISSIONER CONTINUES. BEFORE GRANTING REGISTRATION U/S 12A OF THE ACT, THE COMMISSIONER IS REQUIRED TO SATISFY HIMSELF ABOUT THE OBJECTS OF THE TRUST AND THE GENUINENESS OF ITS ACTIVITIES. AS PER THE COMMISSIONER, THERE IS NO MATERIAL FURN ISHED BEFORE HIM IN ORDER TO SATISFY HIMSELF ABOUT THE OBJECTS OF THE TRUST OR GENUINENESS OF ITS ACTIVITIES. EVEN BEFORE US, THERE IS NO SUCH MATERIAL WHICH WOULD REQUIRE US TO DISTRACT FROM THE ULTIMATE CONCLUSION DRAWN BY THE COMMISSIONER OF DENYING REG ISTRATION TO THE ASSESSEE U/S 12A OF THE ACT. ACCORDINGLY, THE ORDER OF THE COMMISSIONER IS HEREBY AFFIRMED AND ASSESSEE FAILS IN ITS APPEAL. 5 . IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DA Y OF JUNE 2015. SD/ - SD/ - ( SANJAY GARG) (G.S. PANNU) (JUDICIAL MEMBER/ U;KF;D LNL; ) (ACCOUNTANT MEMBER/ YS[KK LNL; ) MUMBAI DATED 30 - 06 - 2015 SKS SR. P.S . 3 BHAGWATIDEVI NANDLAL AGARWAL CHARITABLE TRUST, COPY TO: THE APPELLANT THE RESPONDENT THE CONCERNED CIT(A) THE CONCERNED CIT THE DR, B BENCH, ITAT, MUMBAI BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI