Suditi Management And Reform Trust (SMART), V. Commissioner of Income Tax (Exemption), Lucknow

ITA 701/LKW/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4719 (ITAT-LUCKNOW)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 22-02-2016
• Assessment Year: misc
• Appeal Filed On: 23-11-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12AA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B, LUCKNOW BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.701/LKW/2015 ASSESSMENT YEAR : N. A. M/S SUDITI MANAGEMENT AND REFORM TRUST (SMART), DEVI BYE PASS ROAD, NAGARIYA, MAINPURI, U. P. PAN : AAMTS8318R VS. CIT (EXEMPTIONS) LUCKNOW (APPELLANT) (RESPONDENT) APPELLANT BY NONE RESPONDENT BY SHRI AMIT NIGAM, SR. D.R. DATE OF HEARING 22/02/2016 DATE OF PRONOUNCEMENT 2 6 /02/2016 O R D E R PER A. K. GARODIA, A.M. THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE OR DER PASSED BY THE CIT EXEMPTIONS, LUCKNOW ON 14/10/2015 U/S 12AA OF I . T. ACT. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF NOTICE AND HENCE, THIS APPEAL WAS HEARD EX-PARTE QUA THE ASSES SEE. LEARNED DR OF THE REVENUE SUPPORTED THE ORDER OF CIT EXEMPTIONS, LUCKNOW. ONLY GRIEVANCE OF THE ASSESSEE IS ABOUT REJECTION OF THE CLAIM OF THE ASSESSEE FOR REGISTRATION U/S 12AA. 3. WE FIND THAT THE CLAIM OF THE ASSESSEE FOR REGIS TRATION U/S 12AA WAS REJECTED AFTER GIVING A CATEGORICAL FINDING THAT SU FFICIENT MATERIAL FOR 2 SATISFACTION REGARDING CHARITABLE PURPOSE OF THE TR UST HAS NOT BEEN MADE AVAILABLE. UNDER THESE FACTS, WE FIND NO REASON TO INTERFERE IN THE ORDER OF CIT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. (ORDER WAS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE) SD/. SD/. (SUNIL KUMAR YADAV) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:26 TH FEBRUARY, 2016. *SINGH 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