Jain Scholarship Fund, Meerut V. CIT, Meerut

ITA 5294/DEL/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 58545 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 28-11-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y KAKKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `D : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER ITA NO.5294/DEL./2011 (ASSESSMENT YEAR : N.A.) M/S JAIN SCHOLARSHIP FUND, VS. CIT, MEERUT. 99, MANSAROVER (STREET NO.1), CIVIL LINES, MEERUT CITY (PAN/GIR NO.AAAAJ2144F) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. Y. KAKKAR, DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST TH E ORDER PASSED BY THE CIT(A)- MEERUT, DATED 22.09.2011 REFUSING TO RENEW REGISTRA TION U/S 80G(5)(VI) OF THE I.T. ACT, 1961. 2. DESPITE SENDING NOTICE SUFFICIENTLY IN ADVANCE A ND THERE BEING DEFECT MEMO ABOUT LATE FILING OF THE APPEAL, THE ASSESSEE DID NOT APP EAR NOR FILED ANY PETITION TO REMOVE THE DEFECT POINTED OUT. THEREFORE, WE INFER THAT THE A SSESSEE IS NOT INTERESTED IN PROSECUTION OF THIS APPEAL. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES, 1963 AND FOLLOWING VARIOUS DECISIONS OF THE TRIBUNAL INCLUDING IN THE CASE OF CIT VS. M ULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL.) AND THE JUDGMENT OF HONBLE MADHYA P RADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 I.T.R. 480 (MP), WE TREAT THE APPEAL OF THE ASSESSEE AS UNADMITTED AND DISMISS THE SAME. I.T.A. NO.5294/DEL./2011 (A.Y. : N.A.) 2 4 AS A RESULT, THE APPEAL OF THE ASSESSEE GETS DI SMISSED. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONC LUSION OF THE HEARING ITSELF ON 30.01.2012. SD/- SD/- (B.C. MEENA) ACCOUNTANT MEMBER (U.B.S. BEDI ) JUDICIAL MEMBER DATED : JANUARY 30, 2012 SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A), MEERUT 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT