LAKSH EDUCATIONAL AND CHARITABLE TRUST, MUMBAI V. DIT (E), MUMBAI

ITA 6360/MUM/2012

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 1176 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-01-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 17-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R P MEENA
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAJENDRA, ACCOUNTANT MEMBER ITA NO.6360/MUM /2012 ASSESSMENT YEAR-2012-13 LAKSH EDUCATIONAL AND CHARITABLE TRUST, REGD. OFFICE: SAHAYOG, CO-OP. SOCIETY, 02 ND FLOOR, ROOM NO.7, KIROL, VIDYAVIHAR (W), MUMBAI-400086 / VS. DIT(EXEMPTION), 06 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI-400012 PAN NO. AAATL7829C ( / ASSESSEE) ( / REVENUE) / ASSESSEE BY NONE / REVENUE BY SHRI R.P. MEENA CIT-DR / DATE OF HEARING : 12/04/2017 / DATE OF ORDER: 12/04/2017 ITA NO.6360/MUM/2012 LAKSH EDUCATIONAL AND CHARITABLE TRUST 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE ASSESSEE IS AGGRIEVED BY THE IMPUGNED ORDER DATED 28/09/2012 OF THE LD. DIRECTOR OF INCOME TAX (EXEMPTION), MUMBAI, CHALLENGING REJECTION OF APPLI CATION OF THE ASSESSEE TRUST FOR REGISTRATION U/S 12AA OF THE INCOME TAX ACT, 1961 (HEREINAFTER THE ACT) WITHOUT APPRECIATING THAT THE ASSESSEE TRUST IS CARRYING ON THE ACTIVITIES OF SECULAR EDUCATION IN INDIA, MORE SPEC IFICALLY, WHEN THE ASSESSEE IS REGISTERED UNDER THE BOMBAY PU BLIC TRUST ACT, 1950 WITH THE OBJECTIVE OF IMPARTING SEC ULAR EDUCATION. 2. DURING HEARING OF THIS APPEAL, NOBODY WAS PRESENT FOR THE ASSESSEE, WHEREAS, SHRI R.P. MEENA, LD. CIT-DR, WAS PRESENT FOR THE REVENUE, IT IS SEEN THA T THE ASSESSEE FILED THIS APPEAL ON 17/10/2012 AND ON VAR IOUS DATES, THE BENCH WAS NOT FUNCTIONING, HOWEVER, REGI STERED NOTICES FOR HEARING WERE ISSUED TO THE ASSESSEE. ON 29/06/2015, 18/01/2016, 17/05/2016, 23/06/2016 AND 17/01/2017, THE ASSESSEE DID NOT APPEAR BEFORE THIS TRIBUNAL. TODAY ALSO, THE ASSESSEE NEITHER PRESENTE D ITSELF NOR MOVED ADJOURNMENT PETITION. ONE OF THE REGISTERED NOTICE ISSUED TO THE ASSESSEE WAS RETURN ED BY THE POSTAL AUTHORITIES. VARIOUS REGISTERED NOTICES WERE ISSUED TO THE ASSESSEE TO WHICH, THERE WAS NO RESPO NSE FROM THE ASSESSEE. THE ASSESSEE HAS NEITHER MOVED A NY NEW ADDRESS BEFORE THE REGISTRY OF THE TRIBUNAL NOR ITA NO.6360/MUM/2012 LAKSH EDUCATIONAL AND CHARITABLE TRUST 3 REPRESENTED ITSELF. IT SEEMS THAT THE ASSESSEE HAS NOTHING TO SAY, THEREFORE, WE HAVE NO OPTION BUT TO PROCEED EX- PARTE, QUA THE ASSESSEE AND DISPOSE OFF THIS APPEAL ON THE BASIS OF MATERIAL AVAILABLE ON RECORD. SHRI R.P. ME ENA, LD. CIT-DR, STRONGLY DEFENDED THE IMPUGNED ORDER. 2.1. WE HAVE CONSIDERED THE SUBMISSIONS OF LD. CIT-DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD . THE FACTS, IN BRIEF, ARE THAT THE ASSESSEE MOVED APPLICATION ON FORM NO.10A ON 07/03/2012, IN THE OF FICE OF THE LD. DIT(E). A NOTICES DATED 08/06/2012 WAS S ENT TO THE ASSESSEE TO FURNISH CERTAIN DETAILS AS IS EV IDENT FROM PARA-2 OF THE IMPUGNED ORDER. THE MANAGING TRU STEE ATTENDED THE OFFICE AND FILED CERTAIN SUBMISSIONS. ON PERUSAL OF THE AUDITED ACCOUNTS, IT WAS FOUND THAT THE ASSESSEE RECEIVED DONATION TO THE TUNE OF RS.6,77,0 00/-, FEE INCOME, EXPENSES ETC AS IS MENTIONED IN PARA-3 OF THE IMPUGNED ORDER. IT WAS OBSERVED BY THE LD. DIT(E) T HAT THE ASSESSEE TRUST WAS CHARGING YEARLY FEE OF RS.10 ,800/- (AFTER 10% DISCOUNT)FROM THE CHILDREN OF PLAY GROUP AND RS.12,960/- FOR THE NURSERY STUDENTS (AFTER 10% DISCOUNT) FROM THE STUDENTS OF JUNIOR K.G. AND SENI OR K.G. THE ASSESSEE TRUST WAS ALSO CHARGING ADDITIONA L FEE OF RS.1000/-, PER CHILD FOR SCHOOL KIT/UNIFORM. THE LD. DIT(E) RELIED UPON THE DECISION FROM HON'BLE APEX C OURT IN THE CASE OF SOLE TRUSTEE, LOKA SHIKSHANA TRUST V S CIT (101 ITR 234 (SC) AND SECTION 2(1) OF THE ACT. IT WAS FOUND THAT THE ASSESSEE TRUST DOES NOT FULFIL THE ITA NO.6360/MUM/2012 LAKSH EDUCATIONAL AND CHARITABLE TRUST 4 MANDATORY REQUIREMENT PRESCRIBED U/S 12AA READ WITH RULE 17A AND CONSEQUENTLY, THE APPLICATION FOR REGISTRATION WAS REJECTED. THE ASSESSEE IS IN APPEA L BEFORE THIS TRIBUNAL. BEFORE COMING TO ANY CONCLUSION, WE ARE OF THE VIEW THAT AT LEAST THE ASSESSEE WAS EXPECTED TO BEFORE THIS TRIBUNAL. AS MENTIONED EARLIER, THE ASSESSEE D ID NOT APPEAR, ONE OF THE REGISTERED NOTICE, SENT TO THE A SSESSEE WAS RETURNED BACK BY THE POSTAL AUTHORITIES. FOR REMAINING NOTICES/REGISTERED NOTICES, THE ASSESSEE DID NOT APPEAR. THE FACTUAL FINDING RECORDED IN THE ORD ER OF THE LD. DIT(E) WAS NEITHER CONTROVERTED BY THE ASSE SSEE NOR ANY WRITTEN SUBMISSIONS WERE FILED. THEREFORE, IN THE ABSENCE OF ANY EFFECTIVE REPRESENTATION/EXPLANATION FROM THE ASSESSEE, WE AFFIRM THE CONCLUSION DRAWN IN THE IMPUGNED ORDER. FINALLY, THE APPEAL OF THE ASSESSEE IS DISMISSED. THIS ORDER WAS PRONOUNCED IN THE OPEN IN THE PRESENCE OF LD. CIT-DR AT THE CONCLUSION OF THE HEA RING ON 12/04/2017. SD/- SD/- (RAJENDRA) (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER MUMBAI; # DATED : 12/04/2017 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. %& '( / THE APPELLANT (RESPECTIVE ASSESSEE) ITA NO.6360/MUM/2012 LAKSH EDUCATIONAL AND CHARITABLE TRUST 5 2. )*'( / THE RESPONDENT. 3. + + , ( %& ) / THE CIT, MUMBAI. 4. + + , / CIT(A)- , MUMBAI, 5. /01 )2 , + %& %23 , / DR, ITAT, MUMBAI 6. 14 5 / GUARD FILE. / BY ORDER, */& ) //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI