Narveda Educational Trust, Lucknow V. C..I.T. I, Lucknow

ITA 496/LKW/2011

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 75162 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-01-2014
• Assessment Year: misc
• Appeal Filed On: 18-08-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALOK MITRA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER ITA NO. 496 & 497 / LKW/201 1 NARVEDA EDUCATIONAL TRUST LUCKNOW V. CIT - I LUCKNOW PAN: AABTN417 4H (APP ELL ANT) (RESPONDENT) APP ELL ANT BY: NONE RESPONDENT BY: SHRI. ALOK MITRA , D.R. DATE OF HEARING: 28 .01.2014 DATE OF PRONOUNCEMENT: 30.01.2014 O R D E R PER SUNIL KUMAR YADAV: THE S E APPEAL S ARE PREFERRED BY THE ASSESSEE AGAINST THE O RDER OF THE LD. COMMISSIONER OF INCOME - TAX DENYING REGISTRATION UNDER SECTION 12AA(1)(B)(II) AND APPROVAL UNDER SECTION 80G(5) OF THE INCOME - TAX ACT, 1961 . 2 . THE S E APPEAL S WERE TAKEN UP FOR HEARING ON 16.12.2013 BUT NONE APPEARED ON BEHALF OF THE ASSESSEE. ON PERUSAL OF RECORD, IT IS NOTICED THAT ON THE LAST DATE OF HEARING I.E. ON 1 6.11.2013, THE HEARING WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE TO 28.1. 2014 WITH LAST OPPORTUNITY . DESPITE HAVING KNOWLEDGE OF THE DATE OF HEARING, NONE APPEARED ON BEHALF OF THE : - 2 - : ASSESSEE. WE, THEREFORE, HAVE NO OPTION BUT TO HEAR THE APPEAL EX - PARTE QUA THE ASSESSEE. ACCORDINGLY THE REVENUE WAS HEARD. 3 . WE HAVE CAREFULLY EXAMINED THE ORDER S OF THE LD. COMMISSIONER OF INCOME - TAX AND WE FIND THAT THE LD. COMMISSIONER OF INCOM E - TAX HAS ADJUDICATED THE IMPUGNED ISSUES IN DETAIL IN THE LIGHT OF ASSESSEES CONTENTIONS. SINCE NO INFIRMITY IS NOTICED IN THE ORDER S OF THE LD. COMMISSIONER OF INCOME - TAX , WE CONFIRM THE ORDER S OF THE LD. CIT(A). 4 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.1.2014. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30.1.2014 JJ: 2301 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR