M/s Green Goals Venture Trust, New Delhi V. DIT (Exemptions), New Delhi

ITA 578/DEL/2011

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3704 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 28-06-2011
• Assessment Year: misc
• Appeal Filed On: 02-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BANITA DEVI NAOREM
• Section: 12A; 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH I NEW DELHI) BEFORE SMT. DIVA SNGH, JUDICIAL MEMBER AND SHRI B.K. HALDAR, ACCOUNTANT MEMBER I.T.A. NO.578/DEL/2011 GREEN GOALS VENTURE DIT (EXEMPTION, TRUST, W-111, G.K. PART-I, PLOT NO.15, 3 RD FLOOR, NEW DELHI. V. AYAKAR BHAWAN, LAXMI NAGAR CENTRE, NEW DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AABTG AABTG AABTG AABTG- -- -4250 4250 4250 4250- -- -B BB B APPELLANT BY : NONE. RESPONDENT BY : MS. BANITA DEVI NAOREM, SR. DR. ORDER PER B.K. HALDAR, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD DIT (EXEMPTION), NEW DELHI DATED 6.12.2010 PASSED U/S 12AA (1)(B) OF THE ACT. THE ASSESSEE HAS TAKEN FOLLOWING GROUNDS OF APPEALS: - 1. THAT ORDER PASSED U/S 12AA(1)(B) R.W.S. 12A OF THE INCO ME TAX ACT, 1961 BY THE LD DIRECTOR OF INCOME TAX (EXEMPTI ON) DELHI IS AGAINST LAW AND FACTS ON THE FILE IN AS MUCH HE WAS NO T JUSTIFIED IN HOLDING THAT THE TRUST WAS NOT ELIGIBLE FOR REGIST RATION U/S 12A OF THE ACT. 2. THAT THE LD DIRECTOR OF INCOME TAX (EXEMPTION) FAIL ED TO APPRECIATE THAT FOR THE GRANTING REGISTRATION, SATISFA CTION ABOUT THE OBJECTS AND ITS GENUINENESS SHOULD BE THE CRITERIA AND NOT PAGE 2 OF 3 ITA NO578./DEL/2011 THAT THE TRUST SHOULD START THE ACTIVITY FOR APPLYIN G FOR REGISTRATION. 2. THE CASE WAS FIXED FOR HEARING ON 28.6.201. NEITHE R WAS THERE ANY ADJOURNMENT APPLICATION NOR WAS ANYBODY PRESENT O N BEHALF OF THE ASSESSEE. IT APPEARS THAT THE ASSESSEE IS NOT INTERESTED IN P ROSECUTING THE APPEAL. IN VIEW OF THE ABOVE AND FOLLOWING THE DECISION OF THE ITAT DELHI BENCH D IN THE CASE OF CIT V. MULTIPLAN INDI A (P) LTD. REPORTED IN 38 ITD 320, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED I N LIMINE. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISM ISSED IN LIMINE. 4. ORDER PRONOUNCED IN THE OPEN COURT ON THE DAY O F 28TH JUNE, 2011. SD/- SD/- (DIVA SINGH) (B.K. HALD AR) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 28.6.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI). PAGE 3 OF 3 ITA NO578./DEL/2011 DATE OF HEARING 28.6.2011 DATE OF DICTATION 28.6.2011 DATE OF ORDER SIGNED BY THE HON'BLE MEMBER. 28.6.2011 DATE OF ORDER SENT TO THE CONCERNED BENCH 28.6.2011