JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD V. PR. COMMISSIONER OF INCOME TAX (CENTRAL), LUCKNOW

ITA 84/ALLD/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5832 (ITAT-ALLAHABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 28-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIDHI VERMA SINGH
• Keywords: Charitable institution
• Section: 80G; 73; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT), BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. RAMIT KOCHAR, ACCOUNTANT MEMBER ITA NO.74 TO 85/ALLD/2019 ASSESSMENT YEARS: NIL JEEVAN JYOTI CHARITABLE TRUST, 162, BAI KA BAGH, LOWTHER ROAD, ALLAHABAD, U.P. V. PR. COMMISSIONER OF INCOME TAX, CENTRAL, LUCKNOW TAN/PAN: AAATJ4359H (RESPONDENT) APPELLANT BY: MR. GAURAV BANSAL, C.A. RESPONDENT BY: MS. NIDHI VERMA SINGH, CIT DR DATE OF HEARING: 15.09.2021 DATE OF PRONOUNCEMENT: 16.09.2021 O R D E R PER BENCH: THESE ARE THE 12 APPEALS BY THE ASSESSEE ALL DIRECTED AGAINST THE ORDER DATED 29 TH MARCH, 2019 OF PR. CIT (CENTRAL), ALLAHABAD PASSED UNDER SECTION 12AA(3) AND 80G (5) OF THE INCOME TAX ACT. 2. AT THE OUTSET, WE NOTE THAT THE ASSESSEE HAS FILED 13 APPEALS IN ITA NO. 73 TO 85/ALLD/2019 AGAINST ONE IMPUGNED ORDER DATED 29.03.2019 OF PR. CIT PASSED UNDER SECTION 12AA(3) AND 80G(5) OF THE INCOME TAX ACT. IT SEEMS THAT THE ASSESSEE HAS FILED TOTAL 13 APPEALS PURPORTEDLY EACH FOR ASSESSMENT YEARS 2007-08 TO 2019-20 WITHOUT HAVING ANY ORDER RELATING TO THESE ASSESSMENT YEARS TO BE CHALLENGED. THEREFORE, THE ASSESSEE HAS MIS-REPRESENTED THE BASIC INFORMATION AND FACTS REQUIRED IN FORM NO. 36 AS WELL AS ABUSED THE PROCESS OF LAW BY FILING 13 APPEALS INSTEAD OF ONE APPEAL AGAINST ONE IMPUGNED ORDER. ACCORDINGLY, THE APPEAL IN ITA NO. 73/ALLD/2019 WAS TAKEN AS A LEAD CASE FOR THE PURPOSE OF HEARING AND DISPOSAL WHICH WE ARE DECIDING VIDE SEPARATE ITA NOS. 74 TO 85/ALLD/2019 JEEVAN JYOTI CHARITABLE TRUST 2 ORDER AND THE REMAINING 12 APPEALS ARE NOTHING BUT INVALID DUPLICATE APPEALS AND ARE NONEST. ACCORDINGLY, IN VIEW OF THE FACT THAT THESE 12 APPEALS ARE DUPLICATE AND THEREFORE, THESE ARE LIABLE TO BE DISMISSED AS INVALID APPEALS BEING NONEST. WE ORDER ACCORDINGLY. 3. IN THE RESULT, THE APPEALS FILED BY THE ASSESSEE IN ITA NOS. 74 TO 85/ALLD/2019 ARE DISMISSED BEING DUPLICATE AND NONEST. ORDER PRONOUNCED IN THE OPEN COURT ON 16.09.2021 THROUGH VIDEO CONFERENCING AT ALLAHABAD. SD/- SD/- [RAMIT KOCHAR] [VIJAY PAL RAO] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 16/09/2021 ALLAHABAD SH COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A), ALLAHABAD 4. CIT 5. DR BY ORDER ASSISTANT REGISTRAR