VASHI PARIVAAR FOUNDATION, Pune V. Commissioner of Income Tax (Exemption), Pune, Pune

ITA 517/PUN/2023

AI Insights

The case involves the Vashi Parivaar Foundation appealing against the order of the Commissioner of Income Tax (Exemptions), Pune, which denied the foundation's registration under section 12AB of the Income Tax Act. The foundation did not appear before the Tribunal, nor did it provide any details to substantiate its charitable activities despite multiple opportunities given by the Commissioner. The Tribunal, after reviewing the Commissioner's order and the lack of response from the foundation, upheld the Commissioner's decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134428 (ITAT-PUNE)
• Duration Of Justice: 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-05-2023
• Assessment Year: misc
• Appeal Filed On: 30-04-2023
• Laws Referred To: Section 12AB of the Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ” बी” Ɋायपीठ पुणेमŐ। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.517/PUN/2023 Vashi Parivaar Foundation, A/6, Ganesh Compound, Dapole Road, Anjur-Mankolli, Road, Gundavali, Bhiwandi, Vidyashram S.O. Thane, Thane – 421305. PAN: AAHCV 3214 H Vs The Commissioner of Income Tax(Exemptions), Pune. Appellant / Assessee Respondent / Revenue Assessee by None. Revenue by Shri Deepak Garg – DR Date of hearing 22/05/2023 Date of pronouncement 22/05/2023 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order of ld.Commissioner of Income of Tax(Exemption) dated 03.03.2023. 2. None appeared for assessee. Notice was sent by ITAT Pune by Speed post on 17.05.2023 and has been duly served on the assessee as per tracking report. 3. On perusal of the ld.CIT(E)’s order, it is observed that ld.CIT(E) had given opportunities to the assessee vide notice dated ITA No.517/PUN/2023 Vashi Parivaar Foundation [A] 2 10.01.2023 and 29.01.2023. But assessee failed to comply the notices. The ld.CIT(E) held that in absence of details, genuineness of the activities could not be verified, charitableness of the activities could not be verified. Therefore, the ld.CIT(E) denied registration under section 12AB of the Act. And also withdrew the provisional registration granted on 27.05.2021. It is observed that assessee has not filed any details before this Tribunal. No one has appeared on behalf of the assessee. In these facts and circumstances of the case, we are of the opinion that ld.CIT(E) has rightly rejected registration, accordingly, order of ld.CIT(E) is upheld. All the grounds of appeal raised by the assessee are dismissed. 4. In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 22 nd May, 2023. Sd/- Sd/- (S.S.GODARA) (DR. DIPAK P. RIPOTE) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 22 nd May, 2023/ SGR* ITA No.517/PUN/2023 Vashi Parivaar Foundation [A] 3 आदेशकᳱᮧितिलिपअᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. िवभागीयᮧितिनिध, आयकर अपीलीय अिधकरण, “बी” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅफ़ाइल / Guard File. आदेशानुसार / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे/ITAT, Pune.