The Income Tax Appellate Tribunal’s decision on ITA No. 264/DEL/2019 addresses the failed appeal by Veerlesh Sansar against the CIT(Exemptions), New Delhi, seeking registration under sections 12AA and 80G of the Income Tax Act, 1961.
Veerlesh Sansar, a society located at 5/32 Patel Street, Vishwas Nagar, Shahdara, Delhi, filed for tax exemptions that were initially denied by the CIT(E) due to non-compliance and inadequate documentation. The appeal was lodged on January 14, 2019, against the orders dated November 13, 2018.
The tribunal hearings highlighted the appellant’s consistent absence, which led to an examination of the merits of the case by default. The tribunal’s final order, pronounced on August 29, 2022, noted the appellant’s non-interest in pursuing the matter, resulting in the dismissal of the appeal based on both procedural non-compliance and substantive deficiencies in proving the charitable nature of activities.
This case underscores the importance of compliance with procedural requirements and the need for clear evidence when seeking tax exemptions for charitable activities. The dismissal serves as a cautionary tale for other organizations regarding the necessity of meticulous record-keeping and active participation in legal proceedings.
The tribunal’s decision in ITA No. 264/DEL/2019 is a significant reminder of the rigorous standards required for granting tax exemptions under Indian tax laws, particularly relating to charitable organizations.
Dismissal of Veerlesh Sansar’s Tax Exemption Appeal in ITA No. 264/DEL/2019
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