Mark Foundation & Welfare Society v. The Commissioner of Income-tax, (Exemptions), Chandigarh
[Citation -2016-LL-0916-9]
| Citation | 2016-LL-0916-9 |
|---|---|
| Appellant Name | Mark Foundation & Welfare Society |
| Respondent Name | The Commissioner of Income-tax, (Exemptions), Chandigarh |
| Court | ITAT-Amritsar |
| Relevant Act | Income-tax |
| Date of Order | 16/09/2016 |
| Judgment | View Judgment |
| Keyword Tags | opportunity of being heard • educational society • ex-parte order |
| Bot Summary: | Appellant by: None Respondent by: Sh. Rahul Dhawan, DR Date of hearing: 14/09/2016 Date of pronouncement: 16/09/2016 ORDER PER T.S. KAPOOR, AM: The assessee has filed the present appeal against the ex-parte order of the Commissioner of Income Tax, Chandigarh, passed under section 12AA of the Income Tax Act, 1961. Counsel for the assessee had filed an application dated 13.09.2016 requesting for adjournment, due to demise of his Aunt. As per records, the assessee has neither provided any note on its activities nor balance sheets since its inception have been provided by the applicant trust. There is no materials made available to me so that I could be satisfied about the genuineness of the activities of the trust or institution. CIT(E), it is evident that the assessee has neither appeared, nor provided any note on its activities nor produced balance sheets since the inception of the trust, from which the genuineness of the activities of the trust could be gathered. CIT(E), to be decided afresh in accordance with law, after affording due and adequate opportunity of being heard to the assessee. In the result, the appeal of the assessee is treated as allowed for statistical purposes. |