M/s.Christian Evangelical Fellowship, Pathanamthitta V. The ITo, Kottayam

ITA 501/COCH/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69080 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 04-12-2013
• Assessment Year: misc
• Appeal Filed On: 21-08-2013
• Court: TRIBUNAL
• Department Lawyers: M ANIL KUMAR
• Section: 80G

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM I.T.A. NO. 501/COCH/2013 ASSESSMENT YEAR : N/A M/S. CHRISTIAN EVANGELICAL FELLOWSHIP, THEKKETHUNDIYIL, KUZHIKKALA P.O., KOZHENCHERRY TALUK, PATHANMTHITTA (DIST.) [PAN:AABTC 3821G] VS. THE INCOME TAX OFFICER, WARD-1, KOTTAYAM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDEN T) ASSESSEE BY NONE REVENUE BY SHRI M. ANIL KUMAR, CIT(DR) DATE OF HEARING 04/12/2013 DATE OF PRONOUNCEMENT 04/12/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 21-05-2013 PASSED BY THE LD. CIT, KOTTAYAM REJECTING THE APPLI CATION FILED BY THE ASSESSEE SEEKING EXEMPTION U/S. 80G OF THE ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, THOUGH THE CASE WAS ADJOURNED ON A NUMBER OF OCCASIONS AT THE SPECIFIC REQUEST MADE BY THE ASSESSEE. HENCE WE PROCEED TO DISPOSE OF THE APPEAL EX PARTE. 3. WE HAVE HEARD THE LD. DR AND GONE THROUGH THE OR DER PASSED BY THE LD. CIT(A). WE NOTICE THAT THE ASSESSEE DID NOT FILE ANY DOCUME NT TO CONTRADICT THE FINDINGS GIVEN BY THE LD. CIT. ACCORDINGLY, WE CONFIRM HIS ORDER. I.T.A. NO.501 /COCH/2013 2 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED ACCORDINGLY ON 04-12-2 013. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 4 TH DECEMBER, 2013 GJ COPY TO: 1. M/S. CHRISTIAN EVANGELICAL FELLOWSHIP, THEKKETHUN DIYIL, KUZHIKKALA P.O., KOZHENCHERRY TALUK, PATHANMTHITTA (DIST.) 2. THE INCOME TAX OFFICER, WARD-1, KOTTAYAM. 3 THE COMMISSIONER OF INCOME-TAX, KOTTAYAM. 4. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 5. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR ) I.T.A.T, COCHIN