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TMI Blog2024 (10) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... out by the applicant are in accordance with its objects and genuineness in consonance with the stated objects as per MoA. In the present case, the CIT(E) clearly recorded that the assessee failed to furnish any detail pursuant to the notices dated 13.11.2023; 22.12.2023 and 09.01.2024. In the absence of any details, CIT(E) was unable to satisfy himself with the genuineness of the activities carried out by the assessee. In the absence of any details before the CIT(E), the grounds raised by the assessee are found to be devoid of merits and the case law relied by the assessee are not applicable in the facts of the present case. PCIT while considering applications for grant of registration u/s 12AA, is not bound to examine not only objects of institutions or society trust, to ascertain genuineness, he is also free to call for books of accounts or other such documents for recording satisfaction where society, trust or institution genuinely seeks to achieve object which it professes. AR contention that appellant has been carrying out such charitable activities which has been discernible with the expenditure incurred and source of funds thereof. In our view, the appellant is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a short delay of 25 days. The AR pleaded that the delay may be condoned, and appeal admitted. 4. The ld. DR has no objection. Accordingly, the delay is condoned and the appeal is admitted on merits. 5. At the outset, the ld. counsel for the assessee submitted that the ld. CIT(E) has rejected, its application filed for registration u/s 12A(1)(ac)(iii) ex-parte qua the assessee by stating that the appellant assessee has not complied with notices served mainly through ITBA portal. The counsel further stated that the ld. CIT(E) has erred in rejecting the application without affording reasonable and proper opportunity to the assessee in violation of principles of natural justice. The ld. AR has submitted that no questionnaire as stated by the ld. CIT(E); has been received by the appellant Trust as it was never sent to the appellant trust. He pleaded that the ld. CIT(E) has not passed any order on merits of the case, accordingly, the matter may be restored to the file of the ld. CIT(E) to adjudicate the issue for grant of registration u/s 12A(1)(ac)(iii) of the Act denovo after granting an adequate opportunity of being heard to the appellant assessee. 6. Per contra, the ld. DR has place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3013/Del/2011 date of order 20.12.2011) the Hon ble ITAT had dismissed the appeal for non-attendance at hearings. 4.1.2 In this regard, the decision of the Hon ble High Court of Mumbai in the case of M/s Chemipol v/s Union of India [Central Excise Appeal No.62 of 2009] clearly states that every court, judicial body or authority, inherently possesses the power to dismiss the case in default. For the sake of reference, the relevant extract of the judicial pronouncement rendered by the Hon ble High Court of Mumbai quoting decision of Hon ble Supreme Court in case of Nandramdas Dwarkadas, AIR 1958 MP 260, is reproduced below: Now the Act does not give any power of dismissal. But it is axiomatic that no court or tribunal is supposed to continue a proceeding before it when the party who has moved it has not appeared nor cared to remain present. The dismissal,therefore, is an inherent power which every tribunal possesses. 4.3 In a decision in the case of CIT v. Gold Leaf Capital Corporation Ltd. on02.09.2011 (ITA No. 798 of 2009), the Hon ble High Court of Delhi had held that a negligent assessee should not be given too many opportunities just because that quantum of amount involved is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITBA portal and it was the duty of the assessee to update the change of address, if any in the ITBA portal of the Department to enable the Revenue authorities to issue notice on its changed address. The DR argued that the ld. CIT(E) was justified in issuing the notices on the email address of the appellant assessee trust available in the personal profile of the appellant assessee on the ITBA portal. Accordingly, he placed strong reliance on the ld. CIT(E) order and pleaded that the finding of the ld. CIT(E) be sustained. 10. The Ld. CIT(E) has referred to the judgment delivered by the Various Tribunals and Hon ble High Courts (Supra) on granting opportunity in view of natural justice in view of non-compliances of statutory notices by the appellant and having being satisfied with the factual matrix of the matter and judicial precedents adjudicated the present application of the assessee filed in Form 10AB u/s 12A(1)(ac)(iii) of the Act and accordingly, it is disposed of as being deficient in factual evidences in the absence of the requisite submissions of the assessee at the scheduled hearings. 11. In the case of Amrut Antimdham Charitable Trust vs. Commissioner of Income-tax (Exem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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