Mission Table Tennis Development Trust vs. CIT (Exemption), Kolkata

Parties Involved

Facts Summary

The assessee, Mission Table Tennis Development Trust, filed an application in Form 10AB for registration under section 80G of the Income Tax Act, 1961. The CIT(Exemption) rejected the application due to non-compliance by the assessee. Dissatisfied with this order, the assessee filed an appeal before the Income Tax Appellate Tribunal. However, during the hearing, the assessee did not appear despite notices being issued by the Registry. The ld. DR argued that the assessee is a habitual defaulter and should have its appeal dismissed.…

Legal Issues

• 1. Whether the appeal should be dismissed due to the assessee's non-appearance.
• 2. Whether the CIT(Exemption) should re-examine the application for registration under section 80G.

Judgment Outcome

Decided in favour of Assessee.

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