The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘H’, adjudicated on the appeal filed by Usha Memorial Trust, Haryana, against the order of CIT(E), Chandigarh. The appeal, registered as ITA No. 336/DEL/2021, pertains to the rejection of the application for registration under section 12A of the Income Tax Act.
Usha Memorial Trust, located at 1609A, Housing Board Colony, Sector-10A, Gurgaon, Haryana, applied for registration under section 12A of the Income Tax Act. The Commissioner of Income Tax (Exemptions) [CIT(E)], Chandigarh, rejected this application in an order dated 16.09.2020.
The appellant, Usha Memorial Trust, raised the following grievances in the appeal:
The appeal was first listed before the Bench on 04.08.2022, but none appeared on behalf of the appellant. The appeal was adjourned. On the subsequent date, 09.11.2022, the appeal once again went unattended, leading to another adjournment. The registered notice sent to the address mentioned in Form 36 was returned with the remark that the party had left after selling the house.
Given the circumstances, the ITAT had no choice but to dismiss the appeal due to non-attendance and inability to serve the notice to the appellant. The appeal was thus dismissed.
The final order pronounced on 25th April 2023 concluded the appeal with the dismissal of the case due to the reasons mentioned above.
Order Pronounced in the Open Court on 25/04/2023.
Signed by:
(N. K. BILLAIYA) – Accountant Member
(ANUBHAV SHARMA) – Judicial Member
Date: 25/04/2023
Neha, Asst. Registrar
Copy forwarded to:
Assistant Registrar, ITAT: Delhi Benches-Delhi
ITA No. 336/DEL/2021 – Usha Memorial Trust vs CIT(E), Chandigarh
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform