Punjab State Seed Certification Authority, Chandigarh V. CIT-I, Chandigarh

ITA 1314/CHANDI/2010

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 2474 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-06-2013
• Assessment Year: misc
• Appeal Filed On: 18-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Assessee Lawyers: VIPIN GUPTA
• Keywords: Charitable institution
• Section: 12A; 12AA; 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER ITA NO.1314 /CHD/2010 (UNDER SECTION 12AA(1)(B)(II)) PUNJAB STATE SEED CERTIFICATION AUTHORITY VS. THE C.I.T.-I, SCO 837-838, SECTOR 22-A, CHANDIGARH. CHANDIGARH. PAN: AAALP0009N (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIPIN GUPTA RESPONDENT BY : SMT.JYOTI KUMARI CIT, DR DATE OF HEARING : 06.06.2013 DATE OF PRONOUNCEMENT : 26.06.2013 O R D E R PER SUSHMA CHOWLA, J.M. : THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF THE COMMISSIONER OF INCOME TAX-I, CHANDIGARH DATED 17.0 9.2010 AGAINST THE ORDER PASSED U/S 12AA(1)(B)(II) OF INCOME TAX A CT, 1961 (IN SHORT THE ACT). 2. THE GROUND OF APPEAL RAISED BY THE ASSESSEE READ S AS UNDER: THAT THE LEARNED COMMISSIONER OF INCOME TAX HAS ERRED IN LAW IN REJECTING THE APPELLANTS APPLICATION U/S 12-AA FOR REGISTRATION. THE APPELLANT IS DISCHARGING HIS FUNCTIONS SOLELY FOR ADVANCEMENT OF GENERA PUBLIC UTILITY SERVICE I.E. AGRICULTURE AND ITS ACTIVITIES ARE NOT BEEN CARRIED OUT IN A COMMERCIAL MANNER. 3. THE LEARNED D.R. FOR THE REVENUE AT THE OUTSET P OINTED OUT THAT THE ISSUE IN THE PRESENT APPEAL IS COVERED AGA INST THE ASSESSEE BY THE ORDER OF THE HON'BLE ANDHRA PRADESH HIGH COU RT IN ANDHRA 2 PRADESH STATE SEEDS CERTIFICATION AGENCY VS. CHIEF COMMISSIONER OF INCOME-TAX [212 TAXMAN 493 (AP)] 4. THE LEARNED A.R. FOR THE ASSESSEE POINTED OUT TH AT THE ISSUE STANDS COVERED BY THE ORDER OF THE CHANDIGARH BENCH OF THE TRIBUNAL IN HIMACHAL PRADESH ENVIRONMENT PROTECTION & CONTROL BOARD VS. CIT IN ITA NO.74/CHD/2009 ORDER DATED 2 8.8.2009. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE ISSUE ARISING IN THE PRESENT APPEAL IS AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX, CHANDIGARH IN REFUSING THE REGISTRATION TO THE ASSESSEE SOCIETY UNDER SECTION 12AA(1)(B)(II) OF THE ACT. THE ASSESSEE SOCIETY WAS ESTABLISHED I N THE YEAR 1976. THE MAIN OBJECTS OF THE ASSESSEE INCLUDED CERTIFYIN G SEEDS OF ANY NOTIFIED KIND OF VARIETIES; INSPECT SEEDS TO ENSURE THAT THE SEED BORNE DISEASE ARE NOT PRESENT IN THE FIELD; INSPECT SEEDS PROCESSING PLANTS; GRANT CERTIFICATION IN ACCORDANCE WITH THE PROVISIONS OF SEED ACT, ETC. THE ASSESSEE RAISED CHARGES UNDER V ARIOUS HEADS FROM THE PERSONS TO WHOM THE SAID SERVICES WERE REN DERED. THE COMMISSIONER OF INCOME TAX WAS OF THE VIEW THAT THE ACTIVITIES CARRIED ON BY THE ASSESSEE WERE COMMERCIAL IN NATUR E AND COULD NOT BE CLASSIFIED AS CHARITABLE FOR GENERAL CAUSE. REFERENCE WAS MADE TO THE AMENDMENT TO SECTION 2(15)OF BY FINANCE ACT, 2008 WHICH WAS APPLICABLE FROM ASSESSMENT YEAR 2009-10 W HEREIN THE PROVISO TO SECTION 2(15) OF THE ACT HAD BEEN INSERT ED. THE COMMISSIONER OF INCOME TAX, CHANDIGARH THUS HELD AS UNDER: THE PERUSAL OF THE CHART ENCLOSED WITH THE REPLY OF THE AUTHORITY CLEARLY POINTS OUT THAT THE ACTIVITIES OF THE SOCIETY WARE BEING CARRIED OUT ON COMMERCIAL LINES AND NO CHARITY IS INVOLVED AND IN ANY CASE WITH THE AMENDMENT TO SECTION 2(15) OF THE INCOME TAX ACT FINANCE ACT, 2008, W.E.F. A.Y. 3 2009-10, THERE REMAINS NO CASE AT ALL FOR REGISTRATION OF THE AUTHORITY UNDER SECTION 12A OF THE INCOME TAX ACT. AS NOTED ABOVE ALSO, THE CLAIM OF THE SOCIETY AS CHARITABLE ORGANIZATION IS BELIED FROM PERUSAL OF CHART ENCLOSED WITH ITS REPLY, DEPICTING FEES UNDER VARIOUS HEADS CHARGED BY THE SOCIETY. 6. IN VIEW THEREOF, THE APPLICATION MOVED BY THE AS SESSEE FOR REGISTRATION OF THE SOCIETY UNDER SECTION 12A OF TH E ACT WAS REJECTED. 7. THE ASSESSEE IS IN APPEAL AGAINST THE SAID REJEC TION OF APPLICATION FOR REGISTRATION MOVED UNDER SECTION 12A OF THE ACT . 8. THE HON'BLE ANDHRA PRADESH HIGH COURT IN ANDHRA PRADESH STATE SEEDS CERTIFICATION AGENCY VS. CHIEF COMMISSIONER O F INCOME-TAX (SUPRA) CONSIDERED THE AMENDED PROVISIONS OF SECTIO N 2(15) OF THE ACT UNDER WHICH THE PROVISO WAS INSERTED TO SECTION 2(15) OF THE ACT, WHICH DEFINED THE TERM CHARITABLE PURPOSE. THE HON'BLE HIGH COURT OBSERVED AS UNDER: .15 'CHARITABLE PURPOSE' INCLUDES RELIEF OF THE POO R, EDUCATION, MEDICAL RELIEF, (PRESERVATION OF ENVIRON MENT (INCLUDING WATERSHEDS, FORESTS AND WILDLIFE) AND PRESERVATION OF MONUMENTS OR PLACES OR OBJECTS OF ARTISTIC OR HISTORIC INTEREST,) AND THE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY: PROVIDED THAT THE ADVANCEMENT OF ANY OTHER OBJECT O F GENERAL PUBLIC UTILITY SHALL NOT BE A CHARITABLE PU RPOSE, IF IT INVOLVES THE CARRYING ON OF ANY ACTIVITY IN T HE NATURE OF TRADE, COMMERCE OR BUSINESS, OR ANY ACTIV ITY OF RENDERING ANY SERVICE IN RELATION TO ANY TRADE, COMMERCE OR BUSINESS, FOR A CESS OR FEE OR ANY OTHE R CONSIDERATION, IRRESPECTIVE OF THE NATURE OF USE OR APPLICATION, OR RETENTION, OF THE INCOME FROM SUCH ACTIVITY:' 16. A READING OF THE ABOVE PROVISIONS OF THE INCOME TAX ACT SHOW THAT INCOME RECEIVED BY ANY PERSON ON BEHA LF OF AN INSTITUTION ESTABLISHED FOR 'CHARITABLE PURPO SE' (AS DEFINED IN SECTION 2(15) OF THE ACT) WHICH MAY BE APPROVED BY THE PRESCRIBED AUTHORITY ALONE WOULD BE EXCLUDED FROM THE TOTAL INCOME OF A PREVIOUS YEAR O F SUCH PERSON UNDER SECTION 10(23C) (IV) OF THE ACT. WHILE UNDER THE MAIN PART OF SECTION 2(15) ACTIVITI ES 4 WHICH INVOLVE RELIEF OF THE POOR, EDUCATION, MEDICA L RELIEF, PRESERVATION OF ENVIRONMENT (INCLUDING WATE R SHEDS, FORESTS AND WILD LIFE) AND PRESERVATION OF MONUMENTS OR PLACES OR OBJECTS OF ARTISTIC OR HISTO RIC INTERESTS, WOULD AUTOMATICALLY COME WITHIN THE PURV IEW OF 'CHARITABLE PURPOSE', ACTIVITIES WHICH ADVANCE ' ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY' WOULD QUALI FY ONLY IF SUCH ACTIVITY DOES NOT INVOLVE: (I) CARRYING ON OF ANY ACTIVITY IN THE NATURE OF TR ADE, COMMERCE OR BUSINESS; (II) ANY ACTIVITY OF RENDERING ANY SERVICE IN RELAT ION TO ANY TRADE, COMMERCE OR BUSINESS. 17. SECTION 8 OF THE SEEDS ACT, 1966 EMPOWERS THE S TATE GOVERNMENT OR THE CENTRAL GOVERNMENT IN CONSULTATIO N WITH THE STATE GOVERNMENT TO ESTABLISH, BY NOTIFICA TION IN THE OFFICIAL GAZETTE, A CERTIFICATION AGENCY FOR THE STATE TO CARRY OUT THE FUNCTIONS ENTRUSTED TO THE CERTIFICATION AGENCY BY OR UNDER THE SEEDS ACT. THE PETITIONER WAS REGISTERED UNDER THE ANDHRA PRADESH (TELANGANA AREA) PUBLIC SOCIETIES REGISTRATION ACT, 1350 FASLI WITH REGISTRATION NO. 334/76. BY G.O.MS.NO.435 FOOD AND AGRICULTURE (EP-II) DEPARTMENT DATED 01-06- 1977, THE STATE GOVERNMENT APPROVED THE PROPOSAL OF THE DIRECTOR OF AGRICULTUR E AND DIRECTED THAT THE PETITIONER SHALL CARRY ON THE FUNCTIONS OF THE CERTIFICATION AGENCY UNDER THE SEE DS ACT, 1966 IN THE ANDHRA PRADESH STATE WITH EFFECT F ROM 01-06-1977. THE OBJECTS OF THE PETITIONER HAVE ALRE ADY BEEN SET OUT ABOVE. THE PETITIONER THUS CERTIFIES T HE SEEDS WHICH MEET THE MINIMUM SEEDS CERTIFICATION STANDARDS AS PER INDIAN MINIMUM SEED CERTIFICATION STANDARDS, 1988. SEED GROWERS ENTER INTO CONTRACT W ITH A SOCIETY/AGENT, WHO APPROACHES THE PETITIONER FOR CERTIFICATION OF THE SEEDS AND AFTER SECURING CERTIFICATION, THEY SELL THE CERTIFIED SEEDS TO THE FARMERS AT A MARKET PRICE DETERMINED BY THEM. THE PETITIONER COLLECTS A FEE FOR PROVIDING CERTIFICATI ON AS THE PROCESS OF CERTIFICATION INVOLVES TECHNICAL AND SCIENTIFIC EVALUATION OF THE SEEDS ALTHOUGH THE FEE COLLECTED BY IT WOULD BE ENOUGH TO ENABLE IT TO SUS TAIN ITS ACTIVITIES AND MAY NOT RESULT IN MUCH PROFIT. T HE TERM 'ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY' USED IN SECTION 2 (15) OF THE ACT INCLUDES ALL OBJECTS TO PROMOTE THE WELFARE OF THE PUBLIC PARTICULARLY WHEN THE OBJECT IS TO PROMOTE O R PROTECT THE INTEREST OF A PARTICULAR TRADE OR INDUS TRY. THE ACTIVITY OF THE PETITIONER WHICH FACILITATES SA LE OF CERTIFIED SEEDS TO FARMERS THEREFORE FALLS WITHIN 'ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY' INCLUDED IN THE DEFINITION OF THE TERM 'CHARITABLE PURPOSE' AS DEFINED IN SECTION 2 (15) O F THE ACT BUT IN VIEW OF THE FACT THAT CERTIFICATION OF S EEDS BY THE PETITIONER FACILITATES TRADE, COMMERCE OR BUSIN ESS IN THE CERTIFIED SEEDS BY THE CLIENT OF THE PETITIO NER, THE 5 PROVISO TO THE SAID SECTION WOULD COME INTO OPERATI ON. THUS THE PETITIONER'S ACTIVITY ASSISTS THE SALE OF CERTIFIED SEEDS AND IS 'IN RELATION TO ANY TRADE, COMMERCE OR BUSINESS' AND THEREFORE ITS ACTIVITY CA NNOT BE HELD TO BE A 'CHARITABLE PURPOSE'. IN THIS VIEW OF THE MATTER, WE HOLD THAT THE 1ST RESPONDENT RIGHTLY REJ ECTED THE APPLICATION OF THE PETITIONER FOR APPROVAL UNDE R SECTION 10 (23C) (IV) OF THE ACT. 9. THE HON'BLE HIGH COURT PLACED RELIANCE ON THE RA TIO LAID DOWN BY THE HON'BLE KERALA HIGH COURT IN INFO PARKS , KERALA VS. DCIT & ANOTHER [329 ITR 404 (KER)] AND OBSERVED AS UNDER: 21. THE KERALA HIGH COURT IN INFO PARKS KERALA'S CA SE (SUPRA) TOOK NOTE OF THE ABOVE EVENTS AND HELD AS FOLLOWS: 'YET ANOTHER IMPORTANT ASPECT TO BE NOTED IN THIS CONTEXT IS THAT, AFTER THE AMENDMENT BY INCORPORATI NG A PROVISO TO SECTION 2(15), THE FOURTH LIMB AS TO THE ADVANCEMENT OF 'ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY' WILL NO LONGER REMAIN AS CHARITABLE PURPOS E, IF IT INVOLVES CARRYING ON OF: ANY ACTIVITY IN THE NATURE OF TRADE, COMMERCE OR BUSINESS; ANY ACTIVITY OF RENDERING ANY SERVICE IN RELATION TO ANY TRADE, COMMERCE OR BUSINESS FOR A CESS OR A FEE OR ANY OTHER CONSIDERATION, IRRESPECTIVE OF THE NATURE OF USE OR APPLICATION OR RETENTION OF THE INCOME FROM SUCH ACTIVITY. THE FIRST LIMB OF EXCLUSION FROM CHARITABLE PURPOSE UNDER CLAUSE (A) WILL BE ATTRACTED, IF THE ACTIVITY PURSUED BY THE INSTITUTION INVOLVES ANY TRADE, COMMERCE OR BUSINESS. BUT THE SITUATION CONTEMPLATED UNDER THE SECOND LIMB [CLAUSE (B)] STANDS ENTIRELY ON A DIFFERENT PEDESTAL, WITH REGARD TO THE SERVICE IN RELATION TO THE TRADE, COMMERCE OR BUSINESS MENTIONED THEREIN. TO PUT IT MORE CLEAR, WHEN THE MATTER COMES TO THE SERVICE IN RELATION TO THE TRADE, COMMERCE OR BUSINESS, IT HAS TO BE EXAMINED WHETHER THE WORDS 'ANY TRADE, COMMERCE OR BUSINESS' AS THEY APPEAR IN THE SECOND LIMB OF CLAUSE (B) ARE IN CONNECTION WITH THE SERVICE REFERRED TO THE TRADE, COMMERCE OR BUSINESS PURSUED BY THE INSTITUTIONS TO WHICH THE SERVICE IS GIVEN BY THE ASSESSEE. IF THE SAID WORDS ARE ACTUALLY IN RESPECT OF THE TRADE COMMERCE OR BUSINESS OF THE ASSESSEE ITSELF, THE SAID CLAUSE (SECOND LIMB OF THE STIPULATION UNDER CLAUSE (B) IS RATHER OTIOSE. SINCE THE ACTIVITY OF THE ASSESSE E INVOLVING ANY TRADE COMMERCE OR BUSINESS, IS 6 ALREADY EXCLUDED FROM THE CHARITABLE PURPOSE BY VIRTUE OF THE FIRST LIMB (CLAUSE (A)) ITSELF, THERE IS NO NECESSITY TO STIPULATE FURTHER, BY WAY OF CLASUE (B), ADDING THE WORDS 'OR ANY ACTIVITY OF RENDERING ANY SERVICE IN RELATION TO ANY TRADE, COMMENCE OR BUSINESS. AS IT STANDS SO, GIVING A PURPOSIVE INTERPRETATION TO THE STATUTE, IT MAY HAVE TO BE READ AND UNDERSTOOD THAT THE SECOND LIMB OF EXCLUSION UNDER CLAUSE (B) IN RELATI ON TO THE SERVICE RENDERED BY THE ASSESSEE, THE TERMS 'AN Y TRADE, COMMERCE OR BUSINESS REFER TO THE TRADE, COMMERCE OR BUSINESS PURSUED BY THE RECIPIENT TO WH OM THE SERVICE IS RENDERED (AS THERE MAY BE A SITUATIO N INVOLVING LETTING OUT THE PREMISES FOR PURPOSES OTH ER THAN INVOLVING TRADE, COMMERCE OR BUSINESS AS WELL) . 22 . WE ENDORSE THE SAID VIEW OF THE KERALA HIGH COURT IN THE ABOVE CASE AND WE RESPECTFULLY FOLLOW THE SA ME. 10. THE HON'BLE HIGH COURT HELD AS UNDER: 25. FOR THE ABOVE REASONS, WE HOLD THAT THE 1ST RESPONDENT HAD RIGHTLY REJECTED THE APPLICATION OF THE PETITIONER FOR APPROVAL UNDER SECTION 10(23C)(IV) O F THE ACT ON THE GROUND THAT THE PETITIONER HAS NOT RENDE RED ITS SERVICES DIRECTLY TO THE FARMERS BUT IS RENDERI NG ITS SERVICES DIRECTLY TO ITS CLIENTS/AGENTS WHO ARE ENG AGED IN TRADING OF THE CERTIFIED SEEDS WITH PROFIT MOTIV E AND THEREFORE ITS ACTIVITIES ARE NOT FOR THE 'ADVANCEME NT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY' AND HEN CE NOT FOR 'CHARITABLE PURPOSE' IN VIEW OF SECOND LIMB OF THE FIRST PROVISO TO SECTION 2(15) OF THE ACT. 11. THE ISSUE ARISING BEFORE US IS IN RELATION TO T HE GRANT OF REGISTRATION UNDER SECTION 12AA OF THE ACT. ALTHOU GH THE ISSUE BEFORE THE HON'BLE ANDHRA PRADESH HIGH COURT WAS IN RESPEC T OF REGISTRATION UNDER SECTION 10(23) OF THE ACT BUT THE BASIC ASPEC T TO BE CONSIDERED IN BOTH THE CASES IS WHETHER THE ASSESSEE WAS CARRYING ON CHARGEABLE ACTIVITIES, WHICH IN TURN ENTITLED IT TO THE REGIST RATION UNDER THE RESPECTIVE SECTION/S. THE TERM CHARITABLE PURPOS E IS DEFINED UNDER SECTION 2(15) OF THE ACT AND THE PROVISO HAS BEEN I NSERTED BY FINANCE (NO.2) ACT, 2009, WHICH HAS PROVIDED THAT THOUGH TH E RELIEF OF THE POOR, EDUCATION, MEDICAL RELIEF, PRESERVATION OF ENVIRONM ENT AND PRESERVATION OF MONUMENTS OR PLACES OR OBJECTS OF ARTISTIC OR HI STORIC INTEREST 7 AUTOMATICALLY FALL WITHIN THE PURVIEW OF CHARITABLE PURPOSE BUT THE ACTIVITIES WHICH ARE IN THE NATURE OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY WOULD QUALIFY TO BE CHARITABLE ONLY IF IT INVOLVES THE CARRYING ON ANY ACTIVITY NOT IN THE NATURE OF TRADE, COMMERC E OR BUSINESS; AND ANY ACTIVITY OF RENDERING ANY SERVICE IN RELATION T O ANY TRADE, COMMERCE OR BUSINESS WOULD NOT BE CHARITABLE ACTIVITY IN VIE W OF PROVISO TO SECTION 2(15 OF THE ACT. BEFORE THE ANDHRA PRADESH HIGH COURT IN THE CASE OF ANDHRA PRADESH STATE SEEDS CERTIFICATION AG ENCY VS. CHIEF COMMISSIONER OF INCOME-TAX (SUPRA) THE ACTIVITY OF THE PETITIONER WAS TO FACILITATE SALE OF CERTIFIED SEEDS TO FARMER S AND THE HON'BLE HIGH COURT HELD THAT THOUGH THE SAME FALLS WITHIN T HE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY INCLUDED IN THE DEFINITION OF THE TERM CHARITABLE PURPOSE AS DEFINED IN SECTION 2(15) OF THE ACT, BUT FALLS WITHIN ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY INCL UDED IN THE DEFINITION OF THE TERM CHARITABLE PURPOSE AS DEFI NED IN SECTION 2(15) OF THE ACT BUT IN VIEW OF THE FACT THAT CERTI FICATION OF SEEDS BY THE PETITIONER FACILITATES TRADE, COMMERCE OR BU SINESS IN THE CERTIFIED SEEDS BY THE CLIENT OF THE PETITIONER, TH E PROVISO TO THE SAID SECTION WOULD COME INTO OPERATION. THUS THE P ETITIONERS ACTIVITY ASSISTS THE SALE OF CERTIFIED SEEDS AND IS IN RELATION TO ANY TRADE, COMMERCE OR BUSINESS AND THEREFORE ITS ACTIVITY CANNOT BE HELD TO BE A CHARITABLE PURPOSE . IN VIEW OF THE FACTS OF THE PRESENT CASE BEING IDENTICAL TO THE FACTS OF THE HO N'BLE ANDHRA PRADESH HIGH COURT IN ANDHRA PRADESH STATE SEEDS CE RTIFICATION AGENCY VS. CHIEF COMMISSIONER OF INCOME-TAX (SUPRA) AND APPLYING THE SAID RATIO WE HOLD THAT THE ACTIVITY C ARRIED ON BY THE ASSESSEE IS NOT FOR CHARITABLE PURPOSE AND HENCE TH E ASSESSEE IS NOT ENTITLED TO THE REGISTRATION UNDER SECTION 12A OF THE ACT. WE 8 UPHOLD THE ORDER OF THE COMMISSIONER OF INCOME TAX PASSED UNDER SECTION 12AA OF THE ACT IN REFUSING TO GRANT REGIST RATION TO THE ASSESSEE SOCIETY. THE GROUND OF APPEAL RAISED BY T HE ASSESSEE IS THUS DISMISSED. 12. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 26 TH DAY OF JUNE, 2013. SD/ - SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 26 TH JUNE, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH