Income Tax Appellate Tribunal - Mumbai
Laksh Educational And Charitable ... vs Dit (E), Mumbai on 12 April, 2017
ु ई यायपीठ ए, मंब आयकर अपील य अ धकरण, मंब ु ई।
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES "A", MUMBAI ी जोिग दर सह, याियक सद य एवं ी राजे , लेखा सद य, के सम ।
Before Shri Joginder Singh, Judicial Member and Shri Rajendra, Accountant Member ITA NO.6360/Mum/2012 Assessment Year-2012-13 Laksh Educational and DIT(Exemption), Charitable Trust, बनाम/ 06 Floor, th Regd. Office: Sahayog, Piramal Chambers, Parel, Co-op. Society, 02 n d Floor, Vs. Mumbai-400012 Room No.7, Kirol, Vidyavihar (W), Mumbai-400086 PAN No.AAATL7829C ( नधा रती /Assessee) (राज व /Revenue) नधा रती क ओर से / Assessee by None राज व क ओर से / Revenue by Shri R.P. Meena CIT-DR ु वाई क तार ख / Date of Hearing :
सन 12/04/2017
आदे श क तार ख /Date of Order: 12/04/2017
2 ITA No.6360/Mum/2012
Laksh Educational and Charitable Trust आदे श / 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 application 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 specifically, when the assessee is registered under the Bombay Public Trust Act, 1950 with the objective of imparting secular 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 that the assessee filed this appeal on 17/10/2012 and on various dates, the Bench was not functioning, however, registered 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 presented itself nor moved adjournment petition. One of the registered notice issued to the assessee was returned by the postal authorities. Various registered notices were issued to the assessee to which, there was no response from the assessee. The assessee has neither moved any new address before the registry of the Tribunal nor 3 ITA No.6360/Mum/2012 Laksh Educational and Charitable Trust 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. Meena, 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 office of the Ld. DIT(E). A notices dated 08/06/2012 was sent to the assessee to furnish certain details as is evident from para-2 of the impugned order. The managing trustee 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.6,77,000/-, fee income, expenses etc as is mentioned in para-3 of the impugned order. It was observed by the Ld. DIT(E) that 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 Senior K.G. The assessee trust was also charging additional fee of Rs.1000/-, per child for school kit/uniform. The Ld. DIT(E) relied upon the decision from Hon'ble Apex Court in the case of Sole Trustee, Loka Shikshana Trust vs CIT (101 ITR 234 (SC) and section 2(1) of the Act. It was found that the assessee trust does not fulfil the 4 ITA No.6360/Mum/2012 Laksh Educational and Charitable Trust mandatory requirement prescribed u/s 12AA read with rule 17A and consequently, the application for registration was rejected. The assessee is in appeal 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 did not appear, one of the registered notice, sent to the assessee was returned back by the postal authorities. For remaining notices/registered notices, the assessee did not appear. The factual finding recorded in the order of the Ld. DIT(E) was neither controverted by the assessee 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 hearing on 12/04/2017.
Sd/- Sd/-
(Rajendra) (Joginder Singh)
लेखा सद#य / ACCOUNTANT MEMBER या$यक सद#य / JUDICIAL MEMBER
मब
ुं ई Mumbai; #दनांक Dated : 12/04/2017 f{x~{tÜ? P.S/. न.स.
आदे श क %$त'ल(प अ)े(षत/Copy of the Order forwarded to :
1. अपीलाथ( / The Appellant (Respective assessee) 5 ITA No.6360/Mum/2012 Laksh Educational and Charitable Trust
2. )*यथ( / The Respondent.
3. आयकर आय, ु त(अपील) / The CIT, Mumbai.
4. आयकर आय, ु त / CIT(A)- , Mumbai,
5. /वभागीय ) त न2ध, आयकर अपील य अ2धकरण, मब ुं ई / DR, ITAT, Mumbai
6. गाड फाईल / Guard file.
आदे शानस ु ार/ BY ORDER, स*या/पत ) त //True Copy// उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, मब ुं ई / ITAT, Mumbai