M/s Baba Farid Educational Charitable Society, Ropar V. CIT (Exemptions), Chandigarh

ITA 165/CHANDI/2016

• Counselvise Citation: [2016] 128 COUNSELVISE.COM (IT) 9753 (ITAT-CHANDIGARH)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2015-2016
• Appeal Filed On: 01-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Opportunity of being heard; Reasonable cause; Set aside
• Section: 12; 80G; 12A; 12AA; 64; 73; 72; 13

Judgement Text

BABA FARID EDUCATIONAL CHARITABLE SOCIETY VS CIT (EXEMPTIONS) ITA NO 165 & 166/CHD /2016 ASSESSMENT YEAR 2015 - 16 INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, CHANDIGARH BEFORE SHRI SANJAY GARG , JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO. 165 & 166 /CHD/ 2016 ASSESSMENT YEAR : 2015 - 16 &2015 - 16 M/S. BABA FARID EDUCATIONAL CHARITABLE SOCIETY, SCF 120 - 121, GIAI ZIAL SINGH NAGAR, ROPAR, CHANDIGARH PAN:AABTB5180B VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. PARIKSHIT AGGARWAL, CA REVENUE BY: SH. SUSHIL KUMAR, CIT - II DATE OF HEARING 04 /0 8 /2016 DATE OF PRONOUNCEMENT 11 /0 8 /2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1 . TH ESE ARE THE APPEALS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD CIT(EXEMPTIONS), CHANDIGARH DATED 16.09.2015 FOR THE ASSESSMENT YEAR 2015 - 16 PASSED U/S 12A REJECTING REGISTRATION APPLICATION OF THE TRUST AND CONSEQUENTLY ALSO REJECTION APPLICATION FOR RECOGNITION U/S 80 G( 5) OF THE ACT. 2 . THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL IN ITA NO. 16 6 /CHD/2016 WHICH IS AGAINST REJECTION THE APPLICAT ION FOR REGISTRATION U/S 12AA OF THE INCOME TAX ACT : - 1. THAT ON THE FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE AND IN LAW, THE WORTHY CIT HAS ERRED IN PASSING THAT ORDER IN PAGE 2 OF 8 CONTRAVENTION OF THE PROVISIONS OF SECTION 12AA OF THE INCOME TAX ACT, 1961. 2. THAT ON THE FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE AND IN LAW, THE WORTHV (TT HAS ERRED IN REJECTING THE APPLICATION OF THE APPELLANT TRUST FOR GRANT OF REGISTRATION U/S 12AA OF THE ACT ON INCORRECT ALLEGATION THAT THE POWER GRANTED IN THE MEMORANDUM TO CHAIRMAN TO INCUR EXPENDITURE UPTO RS. 10,00,000/ - WITHOUT THE APPROVAL OF GOVERNING BODY AND ITS SUBSEQUENT RATIFICATION IN THE NEXT MEETING IS VERY HIGH AND IS LIABLE TO BE MISUSED AS THERE IS NO TIME FIXED FOR MEETING OF GOVERNING B ODY BEFORE AGM IN THE MEMORANDUM. THE RESPONDENT HELD THAT THIS CLEARLY ATTRACTS PROVISIONS OF S. 13(L)(C ) OF THE ACT. FIRSTLY, THE POWER IS LEGAL AND VALID AND DOES NOT ATTRACT PROVISIONS OF S. 13(L)(C). FURTHER, THE PROVISIONS OF S. 13(L)(C ) CANNOT BE GONE INTO BY THE WORTHY CIT WHILE ADJUDICATING THE APPLICATION U/S 12AA OF THE ACT. 3. THAT ON THE FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE AND IN LAW, THE WORTHY C1T HAS ERRED IN REJECTING THE APPLICATION OF THE APPELLANT TRUST FOR GRANT OF RE GISTRATION U/S 12AA OF THE ACT ON INCORRECT ALLEGATION THAT THE CLAUSE 6 OF MEMORANDUM OF THE APPELLANT SOCIETY REGARDING INVESTMENT OF FUNDS ATTRACTS PROVISIONS OF S. 13(L)(C ) R.W.S. 11(5) OF THE ACT. FIRSTLY, THE POWER IS LEGAL AND VALID AND DOES NOT AT TRACT PROVISIONS OF S. 13(L)(C). FURTHER, THE PROVISIONS OF S. 13(L)(C ) CAN NOT BE GONE INTO BY THE WORTHY CIT WHILE ADJUDICATING THE APPLICATION U/S 12AA OF THE ACT. 4. THAT ON THE FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE AND IN LAW, THE IMPU GNED ORDER DESERVES TO BE QUASHED, AS THE OPPORTUNITY OF BEING HEARD U/S 12AA WAS NOT PROPERLY ALLOWED BY THE RESPONDENT. 3 . THE ABOVE GROUNDS OF APPEAL ARE AGAINST THE SINGLE ISSUE OF REJECTION OF APPLICATION FOR REGISTRATION OF THE TRUST. THE ASSESSEE IS UNDISPUTEDLY THE PUBLIC CHARITABLE TRUST FORM ED FOR THE PURPOSE OF EDUCATIONAL ACTIVITIE S AND HAS FILED AN APPLICATION BEFORE THE LD CIT(A) ON 31.03.2015 FOR REGSITRATAION U/S 12 AA OF THE ACT . HOWEVER, SAME WAS REJECTED VIDE PARA NO. 2 AND 3 OF THE ABOVE ORDER GIV ING THE FOLLOWING REASONS: - 2. AS PER MEMORANDUM OF THE SOCIETY, THE GOVERNING BODY CONSISTS OF CHAIRMAN, VICE CHAIRMAN, GENERAL SECRETARY AND FINANCE SECRETARY OF THE TRUST. AS PER CLAUSE 6 OF THE MEMORANDUM, THE POWERS OF THE GOVERNING B ODY OF THE SOCIETY SUCH AS : PAGE 3 OF 8 (I) THE GOVERNING BODY SHALL BE INCHARGE OF ALL MOVABLE AND IMMOVABLE PROPERTIES AND PERMANENTS FUNDS OF THE TRUST. (II) THE GOVERNING BODY SHALL PURCHASE, TAKE OR GIVE ON LEASE ACQUIRE AND OR SELL AND LET OR EXCHANGE ALL PROPERTIES BOTH MOVEABLE OR IMMOVEABLE, TANGIBLE OR INTANGIBLE & CONSTRUCT, ALTER, MAINTAIN IN GOOD CONDITION OR DEVELOP ALL LANDS, HOUSES/BUILDINGS, PLAYGROUNDS AS AND WHEN NECESSARY. CLEARLY ATTRACT THE PROVISIONS OF SECTION 13(1)(C) OF THE ACT AND THE POWER OF THE GOVERNING BODY LIK, (III) TO INVEST TLIE FUNDS OF SOCIETY IN (A) MOVEABLE PROPERTY (B) DEPOSITS IN BANKS (C) GOVERNMENT SECURITIES OR OTHER PUBLIC AGENCIES (D) SHARES OF JOINT STOCK COMPANIES ETC. ? OR IN ANY OTHER SECURITIES/ FUNDS AS DEEME D FIT AND PERMITTED BY LAW' IN ACCORDANCE WITH THE SECTION 11(5) OF THE ACT, AS INVESTMENT OF FUNDS BY THE SOCIETY IS NOT ALLOWED IN SHARES OF JOINT STOCK COMPANIES. 3. AS PER CLAUSE 7(III) OF THE MEMORANDUM, THE POWERS OF THE CHAIRMAN TO INCUR EXPENDITUR E UP TO RS 10,00,000/ - WITHOUT THE APPROVAL OF GOVERNING BODY TILL NEXT MEETING ARE VERY HIGH AND ARE LIABLE TO BE MISUSED AS THERE IS NO TIME FIXED FOR THE MEETING OF GOVERNING BODY BEFORE AGM IN THE MEMORANDUM. IT MEANS THE CHAIRMAN HAS POWER TO UTILISE ANY FUNDS UPTO RS 10,00,000/ - FOR A PERIOD OF ONE YEAR WITHOUT THE APPROVAL OF THE GOVERNING BODY WHICH CLEARLY ATTRACTS THE PROVISION OF 13(L)(C) OF THE ACT. 4 . BEFORE US THE LD AR SUBMITTED THAT THE LD CIT(A) HAS MIS R EAD THE PROVISIONS OF SECTION 13(1)(C) OF THE INCOME TAX ACT. THE PROVISION OF MOVABLE AND IMMOVABLE PROPERTIES SHALL BE WITH THE GOVERNING BODY IS FOR SAFETY AND SECURITY OF THE TRUST PROPERTY AND IT DOES NOT GIVE ANY BENEFIT TO IT. HE FURTHER STATED THAT AUTHORITY GRANTED TO THE CHAIRMAN IS FOR BETTER ADMINISTRATION AND NOT FOR ANY BENEFIT IN HIS FAVOUR. FURTHER, THE TRUST SHALL INVEST IN THE FUNDS, WHICH ARE APPROVED U/S 11(5) OF THE ACT FOR CLAIMING SUCH EXEMPTION, AND MERELY THERE BEING A PROVISION OF INVESTMENT IN SHARES OF JOINT STOCK CO MPANY DOES NOT RESULT INTO THE REJECTION OF THE APPLICATION OF THE ASSESSEE. HE FURTHER SUBMITTED THAT PAGE 4 OF 8 CLAUSE 3 ITSELF SPEAKS ABOUT INVESTMENT WHICH IS PERMITTED BY LAW. HE FURTHER STATED THAT AT THE TIME OF REGISTRATION THE LD CIT(A) NEEDS TO LOOK AT WHET HER THE OBJECT OF THE TRUST ARE CHARITABLE IN NATURE OR NOT AND GENUINENESS OF THE ITS ACTIVITIES. HE FURTHER STATED HE IS EMPOWERED TO CANCEL REGISTRATION AT ANY POINT OF TIME IF THE TRUST IS FOUND VIOLATING PROVISIONS OF INCOME TAX. THEREFORE AT THE TI ME OF GRANTING REGISTRATION CIT (A) SHOULD SEE ONLY WHETHER THE OBJECT OF THE TRUST IS CHARITABLE IN NATURE OR NOT AND FURTHER GENUINENESS OF ITS ACTIVITIES. IN THE PRESENT TRUST, IT SATISFIES BOTH THE CRITERIA AND THEREFORE IS ELIGIBLE FOR REGISTRATION. 5 . THE LD DR RELIED ON THE ORDERS OF THE LOWER AUTHORITIES. 6 . WE HAVE CAREFULLY CONSIDERED THE RIVAL CONTENTIONS AND ALSO PERUSED THE REASONS FOR REJECTION GIVEN BY THE LD CIT(EXEMPTIONS). PROVISION OF SECTION 12 AA OF THE ACT PRESCRIBES PROCEDURE FOR REGISTR ATION OF THE TRUST WHICH IS AS UNDER : - 64 [ PROCEDURE FOR REGISTRATION. 12AA. 65 (1) THE 66 [***] 67 [PRINCIPAL COMMISSIONER OR] COMMISSIONER, ON RECEIPT OF AN APPLICATION FOR REGISTRATION OF A TRUST OR INSTITUTION MADE UNDER CLAUSE ( A ) 67A [OR CLAUSE ( AA ) OF SUB - SECTION (1)] OF SECTION 12A , SHALL ( A ) CALL FOR SUCH DOCUMENTS OR INFORMATION FROM THE TRUST OR INSTITUTION AS HE THINKS NECESSARY IN ORDER TO SATISFY HIMSELF ABOUT THE GENUINENESS OF ACTIVITIES OF THE TRUST OR INSTITUTION AND MAY ALSO MAKE SUCH INQUIRIES AS HE MAY DEEM NECESSARY IN THIS BEHALF; AND ( B ) AFTER SATISFYING HIMSELF ABOUT THE OBJECTS OF THE TRUST OR INSTITUTION AND THE GENUINENESS OF ITS ACTIVITIES, HE ( I ) SHALL PASS AN ORDER IN WRITING REGISTERING THE TRUST PAGE 5 OF 8 OR INSTITUTION; ( II ) SHALL, IF HE IS NOT SO SATISFIED, PASS AN ORDER IN WRITING REFUSING TO REGISTER THE TRUST OR INSTITUTION, AND A COPY OF SUCH ORDER SHALL BE SENT TO THE APPLICANT : PROVIDED THAT NO ORDER UNDER SUB - CLAUSE ( II ) SHALL BE PASSED UNLESS THE APPLICANT HAS BEEN GIVEN A REASONABLE OPPORTUNITY OF BEING HEARD. 68 [(1A) ALL APPLICATIONS, PENDING BEFORE THE 69 [PRINCIPAL CHIEF COMMISSIONER OR] CHIEF COMMISSIONER ON WHICH NO ORDER HAS BEEN PASSED UNDER CLAUSE ( B ) OF SUB - SECTION (1) BEFORE THE 1ST DAY OF JUNE, 1999, SHALL STAND TRANSFERRED ON THAT DAY TO THE 69 [PRINCIPAL COMMISSIONER OR] COMMISSIONER AND THE 69 [PRINC IPAL COMMISSIONER OR] COMMISSIONER MAY PROCEED WITH SUCH APPLICATIONS UNDER THAT SUB - SECTION FROM THE STAGE AT WHICH THEY WERE ON THAT DAY.] (2) EVERY ORDER GRANTING OR REFUSING REGISTRATION UNDER CLAUSE ( B ) OF SUB - SECTION (1) SHALL BE PASSED BEFORE THE EX PIRY OF SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE APPLICATION WAS RECEIVED UNDER CLAUSE ( A ) 70 [OR CLAUSE ( AA ) OF SUB - SECTION (1)] OF SECTION 12A .] [EXTRACTED FROM TAXMANN.COM] 71 [(3) WHERE A TRUST OR AN INSTITUTION HAS BEEN GRANTED REGISTRATION UNDER CLAUSE ( B ) OF SUB - SECTION (1) 72 [OR HAS OBTAINED REGISTRATION AT ANY TIME UNDER SECTION 12A [AS IT STOOD BEFORE ITS AMENDMENT BY THE FINANCE (NO. 2) ACT, 1996 (33 OF 1996)]] AND SUBSEQUENTLY THE 73 [PRINCIPAL COMMISSIONER OR] COMMISSIONER IS SATISFIED THA T THE ACTIVITIES OF SUCH TRUST OR INSTITUTION ARE NOT GENUINE OR ARE NOT BEING CARRIED OUT IN ACCORDANCE WITH THE OBJECTS OF THE TRUST OR INSTITUTION, AS THE CASE MAY BE, HE SHALL PASS AN ORDER IN WRITING CANCELLING THE REGISTRATION OF SUCH TRUST OR INSTIT UTION: PROVIDED THAT NO ORDER UNDER THIS SUB - SECTION SHALL BE PASSED UNLESS SUCH TRUST OR INSTITUTION HAS BEEN GIVEN A REASONABLE OPPORTUNITY OF BEING HEARD.] PAGE 6 OF 8 74 [(4) WITHOUT PREJUDICE TO THE PROVISIONS OF SUB - SECTION (3), WHERE A TRUST OR AN INSTITUTION HAS BEEN GRANTED REGISTRATION UNDER CLAUSE ( B ) OF SUB - SECTION (1) OR HAS OBTAINED REGISTRATION AT ANY TIME UNDER SECTION 12A [AS IT STOOD BEFORE ITS AMENDMENT BY THE FINANCE (NO. 2) ACT, 1996 (33 OF 1996)] AND SUBSEQUENTLY I T IS NOTICED THAT THE ACTIVITIES OF THE TRUST OR THE INSTITUTION ARE BEING CARRIED OUT IN A MANNER THAT THE PROVISIONS OF SECTIONS 11 AND 12 DO NOT APPLY TO EXCLUDE EITHER WHOLE OR ANY PART OF THE INCOME OF SUCH TRUST OR INSTITUTION DUE TO OPERATION OF SUB - SECTION (1) OF SECTION 13, THEN, THE PRINCIPAL COMMISSIONER OR THE COMMISSIONER MAY BY AN ORDER IN WRITING CANCEL THE REGISTRATION OF SUCH TRUST OR INSTITUTION: PROVIDED THAT THE REGISTRATION SHALL NOT BE CANCELLED UNDER THIS SUB - SECTION, IF THE TRUST OR INSTITUTION PROVES THAT THERE WAS A REASONABLE CAUSE FOR THE ACTIVITIES TO BE CARRIED OUT IN THE SAID MANNER.] [EXTRACTED FROM TAXMANN.COM] 7 . FOR THE PURPOSES OF REGISTRATION, U/S 12 AA OF THE ACT THE PRESCRIBED AUTHORITY SHOULD SEE THE OBJECTS OF THE TRUST AND MAKE AN INQUIRY ABOUT THE GENUINENESS OF THE ACTIVITIES OF THE TRUSTS. ADMITTEDLY THE OBJECT OF THE TRUST IS EDUCATION WHICH IS ONE OF THE CHARITABLE OBJECTS DEFINED U/S 2 (15) OF THE INCOM E TAX ACT. FURTHERMORE, IN THE ORDER UNDER CHALLAENGE BEFORE US , THERE IS NO ADVERSE COMMENT ABOUT THE GENUINENESS OF THE ACTIVITIES OF THE TRUST. WE FIND THAT MAINTENANCE OF MOVABLE AND IMMOVABLE ASSETS OF THE TRUST IS ALWAYS THE SOLE RESPONSIBILITY OF THE FUNCTIONARIES, WHO ARE TRUSTEES OF THE TRUST AND THEREFORE THERE IS NOTHING IMPROPER IN GOVERNING BODY OF THE TRUST REMAINING IN CHARGE OF THE PROPERTIES OF THE TRUST. MONETARY LIMIT OF THE EXPENDITURE FIXED FOR GRANTING AUTHORITY TO THE CHIEF FUNCT IONARY IS ALSO FOR THE BETTER FUNCTIONING OF THE ASSESSEE TRUST . BOTH THE ABOVE CONDITIONS DO NOT VIOLATE ANY OF THE PROVISIONS OF SECTION 11, 12 AND 13 OF THE ACT APPLICABLE TO THE TRUST CARRYING ON CHARITABLE ACTIVITIES AS NO DIRECT OR INDIRECT BENEFIT IS CONFERRED ON THE SPECIFIED PERSONS. FURTHER, THE FUNDS PAGE 7 OF 8 OF THE TRUST SHALL ALWAYS BE INVESTED IN VARIOUS SECURITIES, WHICH ARE PERMITTED BY LAW. APPARENTLY, THE PROVISION OF SECTION 11(5) SPECIFIE S THE PERMISSIBLE INVESTMENT. AT PRESENT TRUST HAS ADMIT TEDLY NOT INVESTED IN NON SPECIF IED INVESTMENTS. IN CASE IF SUBSEQUENTLY ANY VIOLATION OF THOSE SECTIONS IS FOUND, T HE PROVISION OF SECTION 11, 12 AND 13 MAY ACCORDINGLY APPLY TO THE TRUST. FURTHER PROVISION OF SECTION 11(4) GIVES AMPLE POWER TO THE L D CIT ( A) TO WITHDRAW THE RE GISTRATION TO THE TRUST IF ANY TIME IT IS FOUND THAT THERE IS VIOLATION OF THE OBJECTS OF THE TRUST OR THERE IS VIOLATION OF THE INCOME TAX ACT . UNDISPUTEDLY, THE ACTIVITIES OF THE ASSESSEE TRUST ARE ELIGIBLE FOR REGISTRATION. IN OUR OPINION REJECTION ORDER PASSED BY THE LD CIT (A ) DOES NOT CONTAIN THE REASONS WHICH CAN JUSTIFY THE REJECTION OF THE APPLICATION OF ASSESSEE TRUST U/S 12 AA OF THE ACT. IN VIEW OF THIS WE D IRECT THE LD CIT ( A) TO EXAMINE THE OBJECTS AND GENUINENESS OF ACTIVITIES OF THE TRUST AND AFTER PROPER ENQUIRY MAY GRANT REGISTRATION. 8 . IN VIEW OF THIS APPEAL OF THE ASSESSEE IN ITA NO 166/CHD/2016 IS ALLOWED FOR STATISTICAL PURPOSES. 9 . NOW WE COME TO ITA NO. 165/CHD/2016 WHEREIN ASSESSEE HAS RAISED THE FOLLOWING G ROUNDS OF APPEAL : - 1 . THAT ON THE FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE AND IN LAW, THE WORTHY CIT HAS ERRED IN PASSING THAT ORDER IN CONTRAVENTION OF THE PROVISIONS OF SECTION 80G OF THE INCOME TAX ACT, 1961. 2 . THAT ON THE FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE AND IN LAW, THE WORTHY CIT HAS ERRED IN REJECTING THE APPLICATION OF THE APPELLANT TRUST FOR GRANT OF APPROVAL U/S 80G ON THE GROUND THAT SINCE TODAY APPLICATION FOR REGISTRATION U/S 12AA OF THE ACT HAS BEEN REJECTED AND FOR PROCESSING APPLICATION U/S 80G, THE REGISTRATION U/S 12AA IS A NECESSITY, THE APPHCATIORTU/S 80G IS LIABLE TO BE AUTOMATICALLY REJECTED, EVEN WHEN THESE FINDINGS ARE CONTRARY TO THE PROVISIONS OF LAW. 3 . THAT ON THE FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE AND IN LAW, THE WORTHY CIT HAS ERRED IN REJECTING THE APPLICATION OF THE APPELLANT TRUST FOR GRANT OF APPROVAL U/S 80G PAGE 8 OF 8 4 . ON THE GROUND OF REJECTION OF APPLICATION FOR REGISTRATION U/S 12AA. EVEN WHEN THE SAID REJECTION U/S 12AA WAS ALSO PERVERSE AND ILLEGAL AND HENCE THE APPLICATION U/S BUG DESERVES TO BE ALLOWED. 5 . THAT ON THE FACTS, CIRCUMSTANCES AND LEGAL POSITION OF THE CASE AND IN LAW, THE IMPUGNED ORDER DESERVES TO BE QUASHED, AS PROPER, REASONABLE AND ADEQUATE OPPORTUNITY OF BEING HEARD U/S 80G WAS NOT ALLOWED BY THE RESPONDENT. 10 . THE PRESENT APPEAL IS ARISING OUT OF THE ORDER OF LD CIT REJECTING THE APPLICATION OF THE ASSESSEE TRUST FOR GRANTING RECOGNITIONS U/S 80 G (5) OF THE ACT AS THE TRUST IS NOT HAVING REGISTRATION U/S 12 AA OF THE ACT. 11 . WE HAVE RESTORED THE APPLICATION OF THE ASSESSEE FOR REGISTRATION U/S 12 AA OF THE ACT BEFORE LD CIT FOR FRESH CONSIDERATION AND THEREFORE THE APPLICATION FOR RECOGNITION OF THE APPELLANT TRUST U/S 80 G (5) OF THE ACT SHALL ALSO DEPEND ON THE FATE OF THE A PPLICATION OF THE ASSESSEE U/ 12 AA OF THE ACT. IN VIEW OF THESE FACTS, THE PRESENT APPEAL OF THE ASSESSEE IS ALSO SET ASIDE TO THE FILE OF THE LD CIT TO CONSIDER IT AFRESH AFTER AFFORDING ASSESSEE TRUST AN OPPORTUNITY OF HEARING. 12 . IN VIEW OF THIS APPEAL OF THE ASSESSEE IN ITA NO 165/CHD/2016 IS ALLOWED FOR STATISTICAL PURPOSES. 13 . IN THE RESULT BOTH THE APPEALS OF THE APPELLANT ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRO NOUNCED IN THE OPEN COURT ON 11 / 08 /2016. - SD/ - - SD/ - ( SANJAY GARG ) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 11 / 08 /2016 A K KEOT COPY FORWARDED TO 1 . APPLICANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR:ITAT ASSISTANT REGISTRAR ITAT, CHANDIGARH