Param Sant Dr. Basant Adhyatmic Avam Shiksha Prasar Jan Seva Prnyas, Bijnor V. CIT(E), Lucknow

ITA 6257/DEL/2019

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0754 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 07-07-2024
• Assessment Year: misc
• Appeal Filed On: 22-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P.N. BARANWAL
• Keywords: Charitable institution
• Section: 12; 12A; 12AA

Judgement Text

आयकर अपीलीय अिधकरण िदʟी पीठ “एफ”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं ŵी नवीन चंū, लेखाकार सद˟ के समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.6257/िदʟी/2019 ITA NO.6257/DEL/2019 Param Sant Dr. Basant Adhyatmic Avam Shiksha Prasar Jan Seva Prnyas, Shyam Vihar, Railway Station Chowk, Najibabad Road, Bijnor, UP 246701 PAN: AADTP-7036-L ...... अपीलाथᱮ/Appellant बनाम Vs. Commissioner of Income Tax (Exemption) Income Tax Department, ..... ᮧितवादी/Respondent 5 th Floor, South Block, T.C/46V, UPSCIDC Ltd., Vibhuti Khand, Lucknow 226010 अपीलाथŎ Ȫारा/ Appellant by : None ŮितवादीȪारा/Respondent by : Shri P.N. Baranwal, CIT-DR सुनवाई कᳱ ितिथ/ Date of hearing : 08/07/2024 घोषणा कᳱ ितिथ/ Date of pronouncement : 25/07/2024 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Exemption), Lucknow dated 01.05.2019, passed u/s 12AA of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) 2 ITA No. 6257/DEL/2019 2. This appeal was filed by the assessee in 2019, since the time this appeal has been filed the appeal is languishing in Tribunal unattended. The appeal was listed for hearing on 10 occasions. The notice of hearing of appeal was sent to the assessee on the address mentioned in Form No. 36. As per the acknowledgements available on record, the notices sent to assessee/appellant through RPAD were duly served. Despite service of notice none appeared to represent the assessee. It seems that the assessee is not keen to pursue its appeal, therefore, this appeal is taken up for adjudication with the assistance of ld. Department Representative and on the basis of documents already on record. 3. Shri. P.N. Baranwal, representing the Department submitted that the assessee had filed an application u/s 12 A of the Act for registration of trust. The CIT (Exemption) on examination of documents on record came to the conclusion that the assessee is seeking the benefit of registration of private trust and not a public charitable trust. The assessee failed to show that the assessee is having charitable activities. Accordingly, the CIT (Exemption) rejected assessee's application u/s. 12A of the Act. 4. We have heard the submissions made by ld. DR and have examined the documents on record. The assessee has failed to controvert the findings of CIT (Exemptions). In the absence of any contrary material, we see no reason to interfere with the impugned order. Accordingly, the same is upheld, the appeal of the assessee is dismissed being devoid of any merit. 3 ITA No. 6257/DEL/2019 5. In the result, appeal of the assessee is dismissed. Order pronounced in the open court on Thursday the 25 th day of July, 2024. Sd/- Sd/- (NAVEEN CHANDRA) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 25/07/2024 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI