Anklav Taluka Employee Co.-Op. Credit and Consumer Society Ltd., Anand V. The Income Tax Officer, Ward-1(3)(2), Anand

ITA 2331/AHD/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8400 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 09-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Gift; Business income
• Section: 263

Judgement Text

, *,LK *,LK *,LK *,LK- -- -,E ,E,E ,E- -- -LH* LH*LH* LH* IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] LOZJH EGKOHJ IZLKN] U;KF;D LNL; ,OA VEJTHR FLAG] YS[KK LNL; DS LE{KA YS[KK LNL; DS LE{KA YS[KK LNL; DS LE{KA YS[KK LNL; DS LE{KA (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ) ./ I.T.A. NO. 2331/AHD/2016 ( / ASSESSMENT YEAR : 2012-13) ANKLAV TALUKA EMPLOYEE CO-OP CREDIT AND CONSUMER, 9, MARKETING YARD, SHOPPING CENTER, OPP. MUNICIPAL OFFICE, ANKLAV, DIST.ANAND -388510 / VS. ITO, WARD-1(3)(2) PETLAD, ANAND - 388450 ./ ./ PAN/GIR NO. : AAAAA 3246 K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : --NONE-- / RESPONDENT BY : SHRI MADHUSUDAN, SR.D.R. / DATE OF HEARING 25/09/2017 !'# / DATE OF PRONOUNCEMENT 27/09/2017 $% / O R D E R PER SHRI MAHAVIR PRASAD, JUDICIAL MEMBER : THIS IS AN APPEAL BY THE ASSESSEE AGAINST THE OR DER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-5, VADODARA, DA TED 03/05/2016 FOR THE ASSESSMENT YEAR (AY) 2012-13, ON THE FOLLOW ING GROUNDS: I. THE LEARNED CIT(A)-5, VADODARA HAS ERRED IN LAW AND ON FACTS IN NOT ALLOWING THE CLAIM OF DEDUCTION U/S.80P(2)(A)(I ) OF THE ACT ON BANK DEPOSITS TREATING THE SAME AS INCOME FROM OTHE R SOURCES. II. THE LEARNED CIT(A)-5, VADODARA HAS ERRED IN LAW AND ON FACTS IN TREATING NET INTEREST INCOME OF RS.80,319/- AS INCO ME FROM OTHER SOURCES, WHICH IN FACT IS INCOME FROM BUSINESS. ITA NO.2331/AHD /2016 ANKLAV TALUKA EMPLOYEE CO.OP. CREDIT AND CONSUMER V S. ITO ASST.YEAR 2012-13 - 2 - III. IF GROUND NO.1 IS ALLOWED THE DEDUCTION ALLOWE D BY A.O. OF RS. 50,000 U/S.80P(2)(C)(II)BE DIRECTED TO BE WITHDRAWN . 2. THE RELEVANT FACTS AS CULLED OUT FROM THE MATERI ALS ON RECORD ARE AS UNDER:- IN THIS CASE, THE ASSESSEE IS A CO.OP CREDIT SOCI ETY WHICH IS AKIN TO BANKING BUSINESS. IT IS ACCEPTING DEPOSITS FROM ITS MEMBERS AND GRANTING ADVANCES TO ITS MEMBERS. 2.2 THE GROSS TOTAL INCOME SHOWN IN THE RETURN OF I NCOME IS RS.7,33,873/- FROM WHICH DEDUCTION U/S.80P OF THE A CT OF RS.7,33,873/- HAS BEEN CLAIMED AS DEDUCTION. THUS, THE NET INCOME IS SHOWN AT RS.NIL. ON PERUSAL OF PROFIT AND LOSS ACCOUNT, IT WAS OBSER VED THAT THE ASSESSEE HAS SHOWN GROSS RECEIPTS OF RS.28,51,761/- WHICH IN CLUDES INTEREST INCOME AMOUNTING TO RS.4,78,938/- EARNED ON DEPOSIT S WITH OTHER THAN CO.OP. SOCIETY. 2.3 THE ASSESSEE VIDE LETTER DATED 07/01/2015 WAS R EQUESTED TO SHOW CAUSE AS TO WHY ITS CLAIM OF DEDUCTION U/S.80P OF T HE ACT SHOULD NOT BE RESTRICTED TO THE AVAILABILITY OF DEDUCTION IN VIEW OF THE PROVISIONS OF THE ACT AND DEDUCTION U/S.80P WILL BE WORKED OUT ACCORD INGLY. THE SAID SHOW CAUSE NOTICE WAS DULY SERVED UPON THE ASSESSEE . FOR THE SAKE OF CONVENIENCE AND READY REFERENCE RELEVANT PARAS OF T HE SHOW-CAUSE NOTICE WAS REPRODUCED HEREUNDER: YOUR ATTENTION IS DRAWN TO THE ONGOING ASSESSMENT PROCEEDINGS FOR THE ABOVE MENTIONED ASSESSMENT YEAR. ON PERUSAL OF YOUR RETURN OF INCOME, IT IS SEEN THAT YOU HAVE SHOWN BUSINESS INCOME OF R S.7,33,873/- AND HAVE CLAIMED DEDUCTION U/S.80P OF THE INCOME-TAX AC T OF ENTIRE ITA NO.2331/AHD /2016 ANKLAV TALUKA EMPLOYEE CO.OP. CREDIT AND CONSUMER V S. ITO ASST.YEAR 2012-13 - 3 - BUSINESS INCOME. IN THIS CONNECTION, IT MAY PLEASE BE NOTED THAT AS PER SECTION 80P(2)(A)(I) OF THE ACT, A CO.OP SOCIETY EN GAGED IN CARRYING ON THE BUSINESS OF BANKING OR PROVIDING CREDIT FACILIT IES TO ITS MEMBERS, THE WHOLE OF THE PROFIT AND GAINS OF BUSINESS ATTRIBUTA BLE TO SUCH ACTIVITIES WOULD BE DEDUCTIBLE. ON PERUSAL OF SCHEDULE FORMING PART OF INCOME AND EXPENDITURE ACCOUNT THAT THE SOCIETY HAS ALSO E ARNED INTEREST ON FIXED DEPOSIT WITH OTHER THAN CO.OP. SOCIETY ALSO W HICH COMES TO RS.4,78,938/-WHICH IS INCOME FROM OTHER SOURCES. EA RNING OF INTEREST FROM OTHER THAN CO-OP, SOCIETY IS NOT AN ACTIVITY, FOR WHICH INCOME WOULD BE DEDUCTIBLE. THEREFORE, INTEREST INCOME EAR NED FROM OTHER THAN CO.OP. SOCIETY IS NOT ELIGIBLE FOR DEDUCTION U/S.80 P(2)(A)(I) OF THE ACT. FURTHER, AS PER SECTION 80P(2)(D) OF THE ACT, THE W HOLE OF INCOME BY WAY OF INTEREST OR DIVIDENDS DERIVED BY THE CO-OP. SOCI ETY FROM ITS INVESTMENTS WITH ANY OTHER CO-OP. SOCIETY IS DEDUCT IBLE. THE INTEREST EARNED ON DEPOSITS WITH OTHER THAN CO-OP. BANK I.E. WITH OTHER BANKS IS NOT ELIGIBLE FOR DEDUCTION UNDER THE SAID SECTION. 4. THEREFORE, YOU ARE REQUESTED TO SHOW CAUSE AS TO WHY THE DEDUCTION CLAIMED BY YOU SHOULD NOT BE RESTRICTED TO THE AVAI LABILITY OF DEDUCTION IN VIEW OF AFORESAID PROVISIONS OF THE ACT AND DEDU CTION U/S.80 P WILL BE WORKED OUT ACCORDINGLY'. 2.4 THE ASSESSEE VIDE LETTER DATED 04/02/2015 HAS F URNISHED REPLY TO THE SHOW-CAUSE NOTICE DATED 07/01/2015, WHICH IS RE PRODUCED AS UNDER: 1) THIS IS TO STATE THAT YOUR ASSESSEE IS A CO P. OPERATIVE CREDIT SOCIETY ENGAGED IN PROVIDING CREDIT FACILITY TO ITS MEMBERS AND THE PURCHASE OF FERTILIZERS AGRICULTURAL IMPLEMENTS, SE EDS ETC ARTICLE INTENDED FOR AGRICULTURE FOR THE PURPOSE OF SUPPLYI NG THEM TO ITS MEMBER. YOUR ASSESSEE IS NOT A CO-OP BANK AND HENCE YOUR ASSESSEE HAS CLAIMED DEDUCTION U/S.80P(2)(A)(I) AND U/S.80P(2)(A )(IV) OF THE ACT. ASSESSEE COLLECTS DEPOSITS FROM ITS MEMBERS AND PRO VIDE CREDIT FACILITY TO ITS MEMBERS. 2) SIR, YOUR ASSESSEE HAS NOT CLAIM CREDIT FOR TDS OF RS.20,603/-. COPY OF 26AS IS ATTACHED HEREWITH FOR YOUR READY RE FERENCE; INCOME RECEIVED IS ALREADY INCLUDED IN THE GROSS INTEREST INCOME COMPUTED BY THE ASSESSEE. 3) DETAILS OF INTEREST EARNED AND PAID A/C ARE AS UNDER: ITA NO.2331/AHD /2016 ANKLAV TALUKA EMPLOYEE CO.OP. CREDIT AND CONSUMER V S. ITO ASST.YEAR 2012-13 - 4 - PARTICULARS OF INTEREST EARN RS. INTEREST ON ADVANCES 22,94,519/- INTEREST N BOB FD 4,11,862/- INTEREST ON KDCC BANK FD 67,076/- TOTAL RS. 27,73,457/- PARTICULARS OF INTEREST EXPENSES RS. INTEREST PAID TO MEMBER DEPOSITORS 17,60,769/- INTEREST ON SBI FDOD 1,578/- INTEREST ON BOB FDOD 23,776/- INTEREST ON KDCC FDOD 14,043/- TOTAL RS. 18,00,168/- SUMMARY OF TOTAL INCOME AND EXPENSES ON PRO-RATA BA SE FOR INTEREST EARN ON BANK FDR AND INTEREST EARN ON ADVANCES TO M EMBERS AND OTHER INCOME AS YOUR OFFICE CALL FOR ARE AS UNDER: PARTICULARS INTEREST ON ADV TO MEMBERS AND OTHER INCOME INTEREST ON BANK FDR TOTAL INCOME RS. 23,72,823 4,78,938 28,51,761 EXPENSES ON PRO-RATA @72.79% 17,27,247 3,48,619 20,75,866 NET PROFIT 6 , 45 , 576 1 , 30 , 319 7 , 75 , 895 APPROPRIATION OF PROFIT RS. PROVISION FOR BUILDING 2,00,000 PROVISION FOR GIFT 1,50,000 PROVISION FOR BD 50,000 MEMBER DEATH SAHA 30,000 4,30,000 NET PROFIT AFTER APPROPRIATION 3 , 45 , 895 YOUR ASSESSEE HAS RECEIVED DEPOSITS FROM MEMBERS AN D HAS A BUSINESS LIABILITY OF MAKING PAYMENT. FUNDS NOT ADVANCED IMM EDIATELY AND WHICH ARE CIRCULATING CAPITAL OF THE ASSESSEE ARE P LACED AS DEPOSITS WITH BANK TO ENSURE THAT THE LIABILITY OF INTEREST PAYME NT AS WELL AS LIABILITY OF REPAYMENT OF DEPOSITS CAN BE MET IN TIME WITHOUT AN Y DEFAULT. YOUR ASSESSEE ALSO AVAILS OVERDRAFT FACILITY AGAINST TER M DEPOSITS WITH BANKS TO FULFILL THE BUSINESS OBLIGATIONS. COPY OF OVERDR AFT STATEMENT FOR THE ITA NO.2331/AHD /2016 ANKLAV TALUKA EMPLOYEE CO.OP. CREDIT AND CONSUMER V S. ITO ASST.YEAR 2012-13 - 5 - YEAR UNDER ASSESSMENT ARE PRODUCED HEREWITH FOR YOU R VERIFICATION. ACCOUNT NO OF OD A/C ARE AS UNDER: - BANK OF BARODA ANKLAV OD A/C NO.0310400000008 - KDCC BANK ANKLAV OD A/C NO.90201438000003 - STATE BANK OF INDIA ANKLAV OD A/C NO.30877110229 . 2.5 THE ABOVE SUBMISSION OF THE ASSESSEE HAS BEEN C ONSIDERED CAREFULLY BY THE LD. AO BUT SAME IS NOT ACCEPTABLE IN VIEW OF THE FACT THAT THE PROVISIONS IN THIS REGARD IS VERY CLEAR AS TO AVAILABILITY OF DEDUCTION UNDER THIS SECTION AND IT CAN NEVER BE TR EATED THAT THE INTEREST RECEIVED ON FIXED DEPOSITS WITH COMMERCIAL BANK, OT HER INTEREST INCOME AS NARRATE ABOVE AS QUALIFIED FOR DEDUCTION U/S.80P (2)(A)(I) OF THE ACT AS THAT OF INCOME FROM PROVIDING CREDIT FACILITIES TO ITS MEMBERS. THEREFORE, THE ASSESSEE WAS REQUESTED TO SUBMIT THE WORKING OF DEDUCTION CLAIMED U/S.80P IN RESPECT OF INTEREST INCOME EARNED ON DEP OSITS WITH OTHER THAN CO.OP SOCIETY ALTER CLAIMING PROPORTIONATE EXPENSES . AS PER PROVISIONS OF SECTION 80P(2)(D) OF THE ACT, IN RESPECT OF ANY INC OME BY WAY OF INTEREST OR DIVIDENDS DERIVED BY THE CO-OPERATIVE SOCIETY FR OM ITS INVESTMENTS WITH ANY OTHER CO-OPERATIVE SOCIETY, THE WHOLE OF S UCH INCOME IS DEDUCTIBLE. IN THE INSTANT CASE, THE ASSESSEE HAS R ECEIVED INTEREST FROM NATIONALIZED BANKS FDR, THE SAME CANNOT BE SAID TO BE EARNED FROM THE MEMBERS FOR PROVIDING CREDIT FACILITIES TO THEM. SU CH INTEREST CANNOT BE SAID TO BE ATTRIBUTABLE TO THE ACTIVITIES OF THE SO CIETY VIZ. CARRYING ON THE BUSINESS OF PROVIDING CREDIT FACILITIES TO ITS MEMB ERS. ACCORDINGLY, SUCH INTEREST INCOME CANNOT BE SAID TO BE ATTRIBUTABLE T O THE ACTIVITIES MENTIONED IN SECTION 80P(2)(I) OF THE ACT. ITA NO.2331/AHD /2016 ANKLAV TALUKA EMPLOYEE CO.OP. CREDIT AND CONSUMER V S. ITO ASST.YEAR 2012-13 - 6 - 2.6 FINALLY, LEARNED AO HAS COMPUTED TOTAL INCOME O F THE ASSESSEE IS RS.80,320/-. 3. AGAINST THE SAID ADDITION, ASSESSEE PREFERRED FI RST STATUTORY APPEAL BEFORE THE LEARNED CIT(A), WHO PARTLY ALLOWED THE A PPEAL OF THE ASSESSEE. 4. WE HAVE GONE THROUGH THE RELEVANT RECORD AND IMP UGNED ORDER. LEARNED DR CITED A JUDGMENT OF GUJARAT HIGH COURT [2016] 389 ITR 578 (GUJ), STATE BANK OF INDIA VS. COMMISSIONER OF INCOME TAX , IN THIS CASE, JURISDICTIONAL HIGH COURT HAS HELD THAT: THE ASSESSEE HAD CLAIMED DEDUCTION UNDER SECTION 8 0P AND NOT SPECIFICALLY UNDER SECTION 80P(2)(A)(I). THE ASSESS EE HAD ALSO NOT SHOWN ANY BIFURCATION OF THE INCOME DERIVED FROM PROVIDIN G CREDIT FACILITIES TO ITS MEMBERS AND THE INTEREST EARNED BY DEPOSITING S URPLUS FUNDS WITH THE BANK. IN RESPONSE TO THE NOTICE UNDER SECTION 263, THE ASSESSEE HAD CONTENDED THAT THE REASON FOR TREATING THE INTEREST INCOME RECEIVED FROM DEPOSITS AS BUSINESS INCOME WAS THAT THE FUNDS OF T HE BUSINESS WERE KEPT IN INTEREST EARNING ACCOUNT WITH FACILITY TO WITHDR AW THE FUND AS AND WHEN NECESSARY TO EARN INTEREST FOR AND ON BEHALF O F ITS MEMBERS AND THAT IT WAS ONE OF ITS ACTIVITIES AS PROVIDED IN SE CTION 80P(2)(A) AND THAT THE GAINS OF BUSINESS ATTRIBUTABLE TO SUCH ACTIVITY WERE EXEMPTED FROM TAXABLE INCOME. THE CONTENTION OF THE ASSESSEE THAT THE COMMISSIONER HAD NOT HELD THAT THE INTEREST DERIVED FROM THE DEP OSITS IN THE BANK WAS INCOME FROM OTHER SOURCES DID NOT MERIT CONSIDERATI ON FOR THE REASON THAT IT WAS FOR THE ASSESSING OFFICER, PURSUANT TO THE ORDER UNDER SECTION 263 TO EXAMINE THE NATURE OF THE INCOME AND TAX IT ACCORDINGLY. HAVING REGARD TO THE STAND ADOPTED BY THE ASSESSEE IN RESP ONSE TO THE NOTICE UNDER SECTION 263, IT COULD NOT BE SAID THAT THE CO MMISSIONER HAD TRAVELLED BEYOND THE SCOPE OF THE NOTICE UNDER SECT ION 263, INASMUCH AS, HE HAD ONLY DEALT WITH THE CONTENTION RAISED BY THE ASSESSEE. THE APPELLATE TRIBUNAL WAS JUSTIFIED IN UPHOLDING THE I NVOCATION OF POWERS UNDER SECTION 263 OF THE ACT BY THE COMMISSIONER AN D THAT THE ORDER DID NOT SUFFER FROM ANY LEGAL INFIRMITY. ITA NO.2331/AHD /2016 ANKLAV TALUKA EMPLOYEE CO.OP. CREDIT AND CONSUMER V S. ITO ASST.YEAR 2012-13 - 7 - THE ASSESSEE DID NOT CARRY ON ANY BANKING BUSINESS AND ITS OBJECTS DID NOT CONTEMPLATE INVESTMENT OF SURPLUS FUNDS RECEIVE D FROM ITS MEMBERS. THE BUSINESS OF A CREDIT SOCIETY LIKE THAT OF THE A SSESSEE WAS LIMITED TO PROVIDING CREDIT TO ITS MEMBERS AND THE INCOME THAT WAS EARNED BY PROVIDING SUCH CREDIT FACILITIES TO ITS MEMBERS WAS DEDUCTIBLE UNDER SECTION 80P(2)(A)(I). THE CHARACTER OF INTEREST WAS DIFFERENT FROM THE INCOME ATTRIBUTABLE TO THE BUSINESS OF THE ASSESSEE -SOCIETY PROVIDING CREDIT FACILITIES TO ITS MEMBERS. THE INTEREST INCO ME DERIVED FROM INVESTING SURPLUS FUNDS WITH THE BANK MUST BE CLOSE LY LINKED WITH THE BUSINESS OF PROVIDING CREDIT FACILITIES FOR IT TO B E HELD ATTRIBUTABLE TO THE BUSINESS OF THE ASSESSEE. THEREFORE, THE PROFITS AN D GAINS COULD BE SAID TO BE DIRECTLY ATTRIBUTABLE TO THE BUSINESS OF PROV IDING CREDIT FACILITIES TO ITS MEMBERS IF THERE WAS A DIRECT AND PROXIMATE CON NECTION BETWEEN THE PROFITS AND GAINS AND THE BUSINESS OF THE ASSESSEE. THERE WAS NO OBLIGATION ON THE ASSESSEE TO INVEST ITS SURPLUS FU NDS WITH THE BANK. INVESTING SURPLUS FUNDS IN A BANK WAS NO PART OF TH E BUSINESS OF THE ASSESSEE PROVIDING CREDIT FACILITIES TO ITS MEMBERS AND HENCE IT COULD NOT BE SAID THAT THE INTEREST DERIVED FROM DEPOSITING I TS SURPLUS FUNDS WITH THE BANK WAS PROFITS AND GAINS OF BUSINESS ATTRIBUT ABLE TO THE ACTIVITIES OF THE ASSESSEE. IT WAS ONLY THE INTEREST INCOME DE RIVED FROM THE CREDIT PROVIDED TO ITS MEMBERS WHICH WAS DEDUCTIBLE UNDER SECTION 80P(2)(A)(I) AND THE INTEREST INCOME DERIVED BY DEP OSITING THE SURPLUS FUNDS WITH THE BANK NOT BEING ATTRIBUTABLE TO THE B USINESS CARRIED ON BY THE ASSESSEE COULD NOT BE DEDUCTED UNDER SECTION 80 P(2)(A)(I). THERE WAS NO INFIRMITY IN THE ORDERS OF THE APPELLATE TRI BUNAL WARRANTING INTERFERENCE AND THE ASSESSEES APPEAL WAS DISMISSE D BY THE HONBLE HIGH COURT. 5. CONSIDERING THE BINDING DECISIONS OF THE HONBLE HIGH COURT, IN THE CASE OF SBI (SUPRA) THE INTEREST INCOME EARNED BY DEPOSITING THE SAME IN THE NATIONALIZED BANK AS DEALT BY THE CIT(A) (SU PRA) IS HEREBY UPHELD TO BE TAXED UNDER THE HEAD INCOME FROM OTHER SOURCE S. 6. RESPECTFULLY, FOLLOWING THE JURISDICTIONAL HIGH COURTS JUDGMENT, WE DISMISS THE APPEAL. ITA NO.2331/AHD /2016 ANKLAV TALUKA EMPLOYEE CO.OP. CREDIT AND CONSUMER V S. ITO ASST.YEAR 2012-13 - 8 - 7. IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS D ISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 27 / 09 /201 7 SD/- SD/- VEJTHR FLAG VEJTHR FLAG VEJTHR FLAG VEJTHR FLAG &' $ ( $ ) ()* $ ) ( AMARJIT SINGH ) ( MAHAVIR PR ASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 27/09/2017 PRITI YADAV, SR.PS !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. , -. / / CONCERNED CIT 4. / () / THE CIT(A)-5, VADODARA. 5. 012 **-. , -.# , '&$,$ / DR, ITAT, AHMEDABAD 6. 245 6 / GUARD FILE. % & / BY ORDER, 0 * //TRUE COPY// '/& () ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD TRUE COPY 1. DATE OF DICTATION 25/09/2017 (DICTATION-PAD 4 PA GES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 27/09/2017 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER