9911796707
TMI Blog2024 (7) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... as been produced at any stage. We also find that the ld. CIT(A) has issued four notices through the departmental portal and also in the given E-mail ID available in the departmental portal but there was no compliance of the assessee at any stage. Before the tribunal, the assessee has taken a fresh grounds regarding applicability of section 12AA of the Act, where the benefits of section 11 and 12 of the said Act shall be available in respect of any income derived from property held under trust in any assessment proceedings for an earlier assessment year which is pending before the AO as on the date of such registration. Moreover, the CBDT Circular No. 01/2015 dated 21.01.2015 has also been cited by the ld. AR to argue the point that insertio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not attending office due to illness of his sister who was suffering from cancer. Sister of Vikramjit Singh president of the trust unfortunately died on 12.11.2023, and performing rituals Vikramjit Singh president of the society started attending society office affairs in the first week of December 2023 and came across appellate order on 18.12.2023. However, in view of date of the order delay in filing of appeal has been calculated by taking date of order as date of receipt. That delay in filing of appeal is due to the circumstances beyond control of the assessee. These facts taken together resulted in delay in filing of appeal. That the delay in filing the appeal before Honourable Bench is neither intentional nor will full but due to the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 25,41,741/- being adhoc disallowance of all expenses debited in income and expenditure account of Pannu Polytechnic College. Addition confirmed is illegal and bad in law. 4. That on the facts and circumstances of the case, Learned Commissioner of Income Tax (Appeals) [ C1T(A) ] has grossly erred in confirming addition of Rs. 2,34,920/- being adhoc disallowance of all expenses debited in income and expenditure account of Sri Hargobind Sahib Modern School. Addition confirmed is illegal and bad in law. 5. That on the facts and circumstances of the case, Learned Commissioner of Income Tax (Appeals) [ CIT(A) ] has grossly erred in confirming addition of Rs. 1,21,876/- being adhoc disallowance of all expenses debited in income and expenditure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent units and audit reports. In course of scrutiny proceedings, in spite of repeated requests by the AO, the books of accounts, and supporting bills, vouchers, and other supporting evidences regarding receipts and payments, were never produced for examination. In absence of any supporting documentary evidences, and in absence of any cash book being actually produced, the AO made ad hoc disallowance, on various heads of expenditure claimed by the assessee, and completed the assessment on a total income of Rs. 32,39,790/- by taking the status of the assessee as an AOP. The matter was carried in first appeal, and even before the CIT(A) also, the appeal was not represented by the assessee, even after issue of four hearing notices, delivered at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee, it is clear that the appellant is not interested in prosecuting its appeal. In the event, I have no reason to interfere with the findings of the AO. In such circumstance, I dismiss the claim of the appellant. 6. Now the assessee is in appeal before the Tribunal on the various grounds contained in the memorandum of appeal in Form 36. 6.1 On the first ground the ld. AR relied on CBDT Circular dated 01/2015 dated 21.01.2015. 7. The ld. AR argued that the provisions of section 12A of the Income-tax Act, is applicable to the facts of this case: 8. Applicability of the registration granted to a trust or institution to earlier years 8.1 The provisions of section 12A of the Income-tax Act, before amendment by the Act, provided that a trust o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be taken by the Assessing Officer in the case of such trust or institution for any assessment year preceding the first assessment year for which the registration applies, merely for the reason that such trust or institution has not obtained the registration under section 12AA for the said assessment year. 8.5 However, the above benefits would not be available in the case of any trust or institution which at any time had applied for registration and the same was refused under section 12AA of the Income-tax Act or a registration once granted was cancelled. 8.6 These amendments take effect from 1st October 2014. 8. The ld. DR relied on the order of the ld. CIT(A) and argued that in absence of any cooperation or representation by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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