African Fund for Endangered Wildlife v Commissioner of Domestic Taxes (Tax Appeal E362 of 2024) [2025] KETAT 16 (KLR) (Commercial and Tax) (17 January 2025) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 16
- Citation
- [2025] KETAT 16 (KLR)
- Decided
- 17 January 2025
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeTax AppealPostureAppeal from a decision to issue additional assessmentsCoramCHRISTINE A. MUGA, BONIFACE K. TERER, ELISHAH N. NJERU, EUNICE N. NG’ANG’A, OLOLCHIKE S. SPENCER
Holding
The Appeal is not properly before the Tribunal and is available for striking out.
Facts
The Commissioner of Domestic Taxes (Respondent) issued additional assessments to the Appellant (African Fund for Endangered Wildlife) for income tax and VAT. The Appellant filed a Notice of Appeal out of time.
Issues
- Whether the Appeal is properly before the Tribunal
Reasoning
The Tribunal found that the Appeal was not filed within the statutory 30-day period and that the Appellant did not seek leave to file out of time. The Tribunal held that it is without jurisdiction in this matter.
Outcome
The Appeal is struck out.
Orders
- The Appeal be and is hereby struck out.
- Each party to bear its own costs.
Authorities cited
Cases cited (2)
- Equity Holdings Ltd vs Commissioner of Domestic Taxes Civil Appeal E069 and E025 of 2020(2021) KEHC 25(KLR)
- Owners of Motor Vessel “Lilian S” V Caltex Oil (K) Limited (1989) eKLR
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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