COMMISSIONER OF INCOME-TAX Vs. EDAMON VANITHA SOCIETY

JUDGEMENT

(1.) SINCE respondent refused notice, only option for us is to hear the Standing Counsel for the appellant and dispose of the appeal. Moreover, we find that even before the Tribunal, the respondent did not make any appearance. Therefore, we proceed to hear the Standing Counsel and dispose of the appeal.

(2.) IT appears the assessee is a society engaged in manufacture and supply of stabilizers to a brand name holder. Even though its claim is exemption, it has not obtained registration as a charitable institution. It is seen that the assessment itself is completed as an income escaping assessment under Section 148 of the Income -tax Act. On appeal, the CIT (Appeals) allowed the claim holding that the department has not established that the income is not utilised for charitable purpose. It is mis order that is confirmed by the Tribunal against which this appeal is filed.