M/s. Mahila Association for Training & Self, Lucknow V. Commissioner of Income Tax-II, Lucknow

ITA 543/LKW/2012

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0727 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 30-06-2015
• Assessment Year: misc
• Appeal Filed On: 01-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PINKI MAHAWAR
• Section: 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A , LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO. 543 /LKW/201 2 ASSESSMENT YEAR: NOT APPLICABLE MAHILA ASSOCIATION OF TRAINING & SELF EMPLOYMENT IN NOVAL ARTS , GADANPUR HOUSE , YADUNATH SANANYAL ROAD, LUCKNOW 2 26 010 . PAN:A A BAM5109N VS. CIT (EXEMPTIONS) II , LUCKNOW (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SMT. PINKI MAHAWAR, SR. DR DATE OF HEARING 30/06/2015 DATE OF PRONOUNCEMENT 2 4 /07/2015 O R D E R PER A. K. GARODIA, A.M. T HIS IS ASSESSEE S APPEAL DIRECTED AGAINST THE ORDER OF LEARNED CIT ( EXEMPTIONS ) II LUCKNOW DATED 05 .0 9 .201 2 U/S 12AA OF I T ACT . 2. THE ASSESSEE HAS RAISED AS MANY AS 6 GROUNDS BUT THE ONLY GRIEVANCE OF THE ASSESSEE IS FOR REJECTING THE APPLICATION FOR REGISTRATION U/S 12AA OF I T ACT, 1961. 3 . THIS APPEAL WAS EARLIER HEARD EX PARTE QUA THE ASSESSEE ON 28.01.2014 AND IT WAS DISMISSED AS PER ORDER DATED 30.01.2014. THEREAFTER, THIS EX PARTE ORDER WAS RECALLED IN MA NO. 61/LKW/2014 DATED 21.11.2014 AND IT WAS FIXED FOR HEARING ON 31.12.2014. ON THIS DATE, THE BENCH DID NOT FUNCTION AND THE HEARING WAS ADJOURNED TO 20.02.2015. ON THIS DA TE, MOHD. MUSTAQUE, ADVOCATE AND AR OF THE ASSESSEE APPEARED AND SOUGHT ADJOURNMENT AND THE CASE WAS 2 ADJOURNED TO 27.02.2015 WITH LAST OPPORTUNITY. ON THIS DATE I.E. ON 27.02.2015, NONE APPEARED AND IT WAS AGAIN ADJOURNED TO 11.03.2015 AGAIN WITH LAST OPPO RTUNITY. ON THIS DATE AGAIN I.E. ON 11.03.2015, NONE APPEARED AND IT WAS AGAIN ADJOURNED TO 08.04.2015 AGAIN WITH LAST OPPORTUNITY. THE BENCH DID NOT FUNCTION ON 08.04.2015 AND 12.05.2015 AND IT WAS FINALLY FIXED FOR HEARING ON 30.06.2015. ON THIS DATE ALS O, NONE APPEARED ON BEHALF OF THE ASSESSEE AND THERE IS NO REQUEST FOR ADJOURNMENT ALSO. U NDER THESE FACTS, THIS APPEAL WAS HEARD EX PARTE QUA THE ASSESSEE. LEARNED D R OF THE REVENUE SUPPORTED THE ORDER OF CIT. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF LEA RNED DR OF THE REVENUE. WE FIND THAT A CLEAR FINDING IS GIVEN BY CIT IN THE IMPUGNED ORDER THAT THE OBJECT OF THE ASSESSEE SOCIETY ARE NOT CHARITABLE AS IT PROPOSES TO HELP IN SALE OF ARTISANS CRAFT PRODUCTS BY PROVIDING MARKETING SUPPORT. WRITTEN SUBMISSI ONS OF TWO PAGES ARE AVAILABLE IN THE PAPER BOOK DATED 05.07.2013. BUT IN THE SAME ALSO , THE ASSESSEE COULD NOT MAKE ANY SUBMISSION TO CONTROVERT THIS FINDING OF CIT. WE ALSO FEEL THAT THE OBJECT OF THE ASSESSEE SOCIETY TO PROVIDE MARKETING SUPPORT TO ARTI SANS TO HELP THEM IN SELLING ARTISANS CRAFT PRODUCTS CANNOT BE ACCEPTED AS A CHARITABLE OBJECT . HENCE WE DECLINE TO INTERFERE IN THE IMPUGNED ORDER OF CIT. 5 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED . (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KU MAR YADAV) ( A. K. GARODIA ) JUDI CIAL MEMBER ACCOUNTANT MEMBER DATED: 2 4 /0 7 /201 5 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR