Animal Rescue Kerala charitable trust, Trivandrum V. ACIT, Trivandrum

ITA 516/COCH/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 69039 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-11-2013
• Assessment Year: misc
• Appeal Filed On: 03-09-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M ANIL KUMAR
• Keywords: Charitable institution; Reasonable cause
• Section: 12A

Judgement Text

1 ITA NO.329-334/COCH/2013 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) I.T.A NO. 516/COCH/2013 ANIMAL RESCUE KERALA CHARITABLE TRUST VS THE CIT, A AYAKAR BHAVAN, CHANNELKARA ROAD KOWDIAR, TRIVANDRUM KOVALAM, TRIVANDRUM PAN : AACTA3482C (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI M ANIL KUMAR, CIT DATE OF HEARING : 20-11-2013 DATE OF PRONOUNCEMENT : 20-11-2013 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT APPEAL AGAINST THE ORDER OF THE ADMINISTRATIVE COMMISSIONER REFUSING TO GRANT REGIS TRATION U/S 12A OF THE ACT. 2. THIS APPEAL WAS FIXED FOR HEARING ON 12-11-2013 . HOWEVER, AT THE REQUEST OF THE ASSESSEE IT WAS ADJOURNED TO 20-11-2 013. WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 20-11-2013 NO ONE APPEA RED FOR THE ASSESSEE. THERE MAY BE VARIOUS REASONS FOR THE ASSESSEE FOR N OT 2 ITA NO.329-334/COCH/2013 APPEARING BEFORE THIS TRIBUNAL. ONE OF THE REASONS PRESUMABLY MAY BE THAT THE ASSESSEE MAY NOT BE INTERESTED IN PROSECUTING T HE APPEAL ANY FURTHER. WHATEVER MAY BE THE REASONS, KEEPING THE PROVISIONS OF RULE 24 OF I.T.A.T. RULES IN MIND, THE APPEAL OF THE ASSESSEE IS DISMIS SED FOR NON PROSECUTION. HOWEVER, IT IS MADE CLEAR THAT IT IS OPEN TO THE AS SESSEE FOR MOVING THIS TRIBUNAL FOR RECALL OF THIS ORDER PROVIDED THERE WA S REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 20-11-2013 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 3. WITH THE ABOVE OBSERVATIONS, THE APPEAL OF THE A SSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH NOVEMBER, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 20 TH NOVEMBER, 2013 PK/- COPY TO: 1. ANIMAL RESCUE KERALA CHARITABLE TRUST, CHANNELKA RA ROD, KOVALAM, TRIVANDRUM 2. THE CIT, AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM 3. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH