Sri Devlok Tirth Yatra Samiti, New Delhi V. CIT, Dehradun

ITA 2425/DEL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6715 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 29-09-2016
• Assessment Year: misc
• Appeal Filed On: 25-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: IPS BINDRA
• Assessee Lawyers: DR RAKESH GUPTA
• Keywords: Principle of natural justice; Retrospective amendment; Cancellation of registration
• Section: 143(3); 12A; 12AA; 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.A. NO. 2425/DEL/2013 A.Y. : --------- SRI DEVLOK TIRTH YATRA SAMITI, C/O RRA TAXINDIA, D-28, SOUTH EXTENSION, PART-I, NEW DELHI 49 (PAN: AAHTS4866P) VS. COMMISSIONER OF INCOME TAX, DEHRADUN (APPELLANT) (RESPONDENT) ASSESSEE BY : DR. RAKESH GUPTA, ADV. & SH. SOMIL AGGARWAL, ADV. DEPARTMENT BY : SH. I.P.S. BINDRA, CIT(DR) DATE OF HEARING : 29-09-2016 DATE OF ORDER : 25-10-2016 ORDER PER H.S. SIDHU : JM ASSESSEE HAS FILED THIS APPEAL AGAINST THE IMPUGNED ORDER DATED 26.3.2013 PASSED BY THE LD. CIT, DEHRADUN ON TH E FOLLOWING GROUNDS:- 1. THAT HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE LD. CIT HAS ERRED IN LAW AND ON FACTS IN CANCELING THE REGISTRATION U/S 12AA(3) WITHOUT 2 HOLDING THE ACTIVITIES OF THE APPELLANT INSTITUTION AS NON-GENUINE AND WITHOUT HOLDING THE ACTIVITIES OF THE APPELLANT NOT BEING CARRIED OUT IN ACCORDANCE WITH THE OBJECTS OF THE APPELLANT INSTITUTION, I.E. WITHOUT ASSUMING JURISDICTION IN ACCORDANCE WITH LAW. 2. THAT LD. CIT HAS ERRED IN LAW AND ON FACTS IN CANCELING THE REGISTRATION U/S 12AA(3) BY MAKING SUCH INCORRECT OBSERVATIONS HAVING NO BEARING ON THE APPLICABILITY OF SECTION 12AA(3). 3. THAT IN ANY VIEW OF THE MATTER AND IN ANY CASE, THE ACTION OF LD. CIT IN WITHDRAWING/CANCELLING THE REGISTRATION AND THAT TOO WITH RETROSPECTIVE EFFECT, UNDER SECTION 12AA(3) IS BAD IN LAW AND AGAINST THE FACTS AND CIRCUMSTANCES OF THE CASE. 4. THAT HAVING REGARD TO FACTS & CIRCUMSTANCES OF THE CASE, LD .. CIT(A) HAS ERRED IN LAW AND ON FACTS IN PASSING THE IMPUGNED ORDER CONTRARY TO LAW AND FACTS AND WITHOUT PROVIDING ADEQUATE OPPORTUNITY OF HEARING AND WITHOUT CONSIDERING THE PRINCIPLES OF NATURAL JUSTICE. 5. THAT THE APPELLANT CRAVES THE LEAVE TO ADD, MODIFY, AMEND OR DELETE ANY OF THE GROUNDS OF APPEAL AT THE TIME OF HEARING AND ALL THE ABOVE GROUNDS ARE WITHOUT PREJUDICE TO EACH OTHER. 2. THE BRIEF FACTS OF THE CASE ARE THAT THE ASSESSE E SOCIETY WAS GRANTED REGISTRATION UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 VIDE ORDER DATED 10.10.2008. HOWEVER, WHILE C OMPLETING THE ASSESSMENT PROCEEDINGS FOR THE ASSESSMENT YEAR 2009- 10, THE AO 3 OBSERVED THAT THE ASSESSEE WAS ENGAGED IN THE ACTIVITY OF ORGANIZING TOURS TO RELIGIOUS AND HISTORICAL PLACES IN INDIA FOR GENERAL PUBLIC ON PAYMENT BASIS. THE MAIN FINDING O F THE AO WAS THAT THE PERSON WHO DECIDES TO UNDERTAKE THE TOUR ORGAN IZED BY THE ASSESSEE JOINS ITS MEMBERS AS A TEMPORARY MEMBER BY P AYING MEMBERSHIP FEE OF RS. 100/-. THIS MEMBERSHIP IS VAL ID FOR THE DURATION OF THE TRIP AND IS CANCELLED AFTER COMPLETI ON OF THE SAME. THE MEMBERS ARE PASSENGERS. THE ASSESSEE IS A TOUR OPERATOR AND THERE IS NO ELEMENT OF CHARITY INVOLVED. ALL TERMS AND CONDITIONS FOR THE MEMBERS (YATRIS) WERE DEVISED AS AN INNOVATIVE METH OD TO CAMOUFLAGE ITS BUSINESS ACTIVITY AND PASS THE SAME OFF AS CHARITY. 2.1 THEREFORE, A SHOW CAUSE NOTICE FOR WITHDRAWAL O F REGISTRATION U/S. 12AA OF THE I.T. ACT, 1961 WAS ISSUED TO THE AS SESSEE AND IN RESPONSE TO THE SAME, ASSESSEES COUNSEL ATTENDED THE PROCEEDINGS AND HE HAS STATED THAT THE ASSESSEE IS DOING CHARITY A ND THE SURPLUS FUNDS OF THE ASSESSEE TRUST HAVE BEEN USED ONLY FOR THE PURPOSES OF OBJECTS OF THE TRUST. COPY OF TICKETS OF THE PASSENGER S WHO UNDERTOOK THE JOURNEYS WITH THE ASSESSEE SOCIETY ALS O FILED AND ASSESSEE RELIED UPON THE FOLLOWING CASE LAWS. (I) DISHA INDIA MICRO CREDIT VS. CIT (ITAT DELHI) (II) CTR ENCYLOPAEDIA ON INDIAN TAX LAWS (ITA NO. 1 91 BANG/2009) (III) GAUR BRAHMIN VIDYA PRACHARINI SABHA VS. CIT ( ITA NO. 1905/DEL/2009) 4 (IV) PADANILAM WELFARE TRUST VS. DCIT (ITA NO. 444/MDS/2010) (V) DIRECTOR OF INCOME TAX (EXEMPTIONS) VS. THE CHAR TERED ACCOUNTANTS STUDY CIRCLE (2012) 250 CTR (MAD) 70. FROM THE PERUSAL OF THE STATEMENT OF ACCOUNTS OF THE A SSESSEE IT HAS BEEN OBSERVED BY THE AO THAT THE ONLY OBJECT WH ICH IS BEING FOLLOWED IS RELATED TO TRIPS TO VARIOUS RELIGIOUS PL ACES. THE MODUS OPERANDI OF THE ASSESSEE IS THE SAME AS ANY TOUR OP ERATOR. FURTHER PERUSAL OF THE PAMPHLETS ISSUED BY THE ASSESSEE CLEAR LY DEFINE THE CONDITIONS LAID DOWN FOR PERSONS WHO OPT FOR TRIPS B EING CONDUCTED BY THE ASSESSEE. THE MAIN SOURCE OF INCOME OF THE AS SESSEE IS RECEIPT OF INCOME FROM THE TOURS CONDUCTED TO DIFF ERENT PLACES. PERUSAL OF INCOME AND EXPENDITURE STATEMENTS FOR THE A Y 2009-10 TO 2011-12 (AS MENTIONED AT PAGE NO. 3 OF THE IMPUGN ED ORDER) CLEARLY DEPICT THAT EXPENSES ARE BEING MADE PURELY I N CONNECTION WITH OBTAINING THE TOURS AND HAVE BEEN WRONGLY GIVEN THE NOMENCLATURE OF CHARITABLE EXPENDITURE WHICH IS J UST TO HOODWINK THE AUTHORITIES AND CANNOT JUSTIFY THE CLAIM OF EXEMP TION U/S. 12A. IN VIEW OF THE ABOVE, LD. CIT HAS OBSERVED THAT THE ASSESSEE HAS FAILED TO SUBSTANTIATE HIS CLAIM THAT THE EXPENSES UNDE R THE HEAD CHARITABLE EXPENDITURE AS CHARITABLE EXPENSES. LD. CIT WAS OF THE CONSIDERED OPINION THAT THE ACTIVITIES OF ASSESSEE B EING TOTALLY ON COMMERCIAL LINES, CLAIM OF EXEMPTION U/S. 12A IS NOT ADMISSIBLE. THEREFORE, THE ACTIVITIES OF THE ASSESSEE I.E., UNDER TAKING TOURS TO VARIOUS RELIGIOUS PLACES, WOULD NOT MAKE THE OBJECT CLAUSE CHARITABLE. THOSE WERE PURELY COMMERCIAL ACTIVITIES AND CANNOT BE SAID TO BE INTENDED FOR ADVANCEMENT OF ANY OBJECT OF GENERAL PUBLIC 5 UTILITY, NO MATTER IF IN BETWEEN TOURS, SOME RELIGIOUS D ISCOURSE MAY HAVE LED TO IMPARTING SOME KNOWLEDGE AND HELPING HU MAN DEVELOPMENT. LD. CIT FURTHER OBSERVED THAT SINCE THIS I S ABSOLUTELY OF NO CONSEQUENCE AS DURING RELIGIOUS TOURS PEOPLE N ORMALLY ARE IN THAT STATE OF MIND AND LISTEN TO OR SING BHAJANS/ RELIG IOUS SONGS DURING THE JOURNEY. IN VIEW OF THE ABOVE, THE REGIS TRATION GRANTED UNDER SECTION 12AA OF THE INCOME TAX ACT, 1961 VIDE OR DER DATED 8.10.2008 WAS WITHDRAWN VIDE ORDER DATED 26.3.2013 PASSED U/S. 12AA(3) OF THE I.T. ACT, 1961 BY THE CIT, DEHRADUN. 4. AGGRIEVED WITH THE ORDER DATED 26.3.2013, ASSESSE E IS IN APPEAL BEFORE THE TRIBUNAL. 5. LD. COUNSEL OF THE ASSESSEE HAS STATED THAT LD. CI T HAS ERRED IN CANCELLING THE REGISTRATION U/S. 12AA(3) WITHOUT HO LDING THE ACTIVITIES OF THE ASSESSEE INSTITUTION AS NON-GENUINE AND WITHOUT HOLDING THE ACTIVITIES OF THE ASSESSEE NOT BEING CARRI ED OUT IN ACCORDANCE WITH THE OBJECTS OF THE ASSESSEE INSTITUTIO N, I.E. WITHOUT ASSUMING JURISDICTION IN ACCORDANCE WITH. HE FURTHER SUBMITTED THAT THE ONLY EFFECTIVE ISSUE IN THE PRESENT APPEAL IS AGA INST THE CANCELLATION OF REGISTRATION BY THE CIT BY INVOKING THE POWERS U/S. 12AA(3) ON THE GROUND THAT ASSESSEES ACTIVITY OF ORGANIZING TOURS TO VARIOUS RELIGIOUS PLACES WAS ON COMMERCIAL LINES. HE STATED THAT REGISTRATION U/S. 12AA WAS GRANTED BY CIT ON 10.10.20 08 ON THE BASIS OF THE OBJECTS REPRODUCED AT PAGE NO. 1 OF THE IMPUGNED ORDER ACCORDING TO WHICH ASSESSEE WAS TO CONDUCT PILGRIMAGE TOURS TO ELDERLY PEOPLE FOR SPREAD OF RELIGIOUS AND CHARITAB LE FEELINGS AND TEACHINGS, RUNNING MEDICAL HOSPITAL ETC. HOWEVER, TH E ASSESSEE WAS CARRYING OUT THE ACTIVITIES AS PER THE TERMS OF THE CH ARITABLE OBJECTS. HE FURTHER STATED THAT WHEN REGISTRATION WAS GRANTED U/S . 12AA ON 6 THE BASIS OF OBJECTS AND ACTIVITIES AS MENTIONED AT PAG E NO. 1 OF THE IMPUGNED ORDER AND THESE VERY OBJECTS AND ACTIVITIES ARE BEING CARRIED OUT BY THE ASSESSEE, REGISTRATION CANNOT BE CAN CELLED. IN SUPPORT OF HIS CONTENTION, HE REFERRED TO VARIOUS FOLL OWING CASE LAWS. - SHARDA EDUCATIONAL TRUST VS. CIT (CENTRAL) 147 ITD 281. - AGRA DEVELOPMENT AUTHORITY VS. CIT 141 ITD 336 (AGRA) - CIT VS. SARVODAYA ILAKKIYA PANNAI 343 ITR 300 (MADRAS HIGH COURT) - MAULANA MOHAMMAD ALI JAUHAR TRUST VS. CIT 63 DTR 416 - DIT(E) VS. KARNATAKA INDUSTRIAL AREA DEVELOPMENT BOARD (2014) 219 TAXMAN 0539 (KARNATAKA) - DIT(E) VS. KHAR GYMKHANA ITA NO. 2349 OF 2013 DATED 6.6.2016 - HONBLE BOMBAY HIGH COURT. IN VIEW OF THE ABOVE, HE STATED THAT THE ACTION OF THE LD. CIT IN CANCELLING THE REGISTRATION U/S. 12AA(3) IS BA D AND THE SAME MAY BE CANCELLED. 6. ON THE OTHER HAND, LD. DR RELIED UPON THE ORDER OF THE LD. CIT AND STATED THAT FROM THE PERUSAL OF THE STATEMENT OF A CCOUNTS OF THE ASSESSEE IT HAS BEEN OBSERVED THAT THE ONLY OBJECT WHI CH IS BEING 7 FOLLOWED IS RELATED TO TRIPS TO VARIOUS RELIGIOUS PLA CES. THE MODUS OPERANDI OF THE ASSESSEE IS THE SAME AS ANY TOUR OPERA TOR. HE FURTHER STATED THAT ON PERUSAL OF THE PAMPHLETS ISSUE D BY THE ASSESSEE CLEARLY DEFINE THE CONDITIONS LAID DOWN FOR THE PERSONS WHO OPT FOR TRIPS BEING CONDUCTED BY THE ASSESSEE. THE M AIN SOURCE OF INCOME OF THE ASSESSEE IS RECEIPT OF INCOME FROM THE TOURS CONDUCTED TO DIFFERENT PLACES AND ON PERUSING THE F IGURES THEREOF IT REVEALS THAT THE EXPENSES ARE BEING MADE PURELY IN CONNECTION WITH OBTAINING THE TOURS AND HAVE BEEN WRONGLY GIVEN THE N OMENCLATURE OF CHARITABLE EXPENDITURE WHICH IS JUST TO HOODWINK THE AUTHORITIES AND CANNOT JUSTIFY THE CLAIM OF EXEMPTION U/.S. 12A. THEREFORE, THE ASSESSEE FAILED TO SUBSTANTIATE HIS CLAIM UNDER THE H EAD CHARITABLE EXPENDITURE AS CHARITABLE EXPENSES. IN VIEW OF THE AB OVE, HE STATED THAT THE ORDER OF THE LD. CIT MAY BE UPHELD. 7. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE REC ORDS. WE FIND THAT ONLY EFFECTIVE ISSUE IN THE PRESENT APPEAL IS AGAINST THE CANCELLATION OF REGISTRATION BY THE CIT BY INVOKING THE POWERS U/S. 12AA(3) ON THE GROUND THAT ASSESSEES ACTIVITY OF ORGANIZING TOURS TO VARIOUS RELIGIOUS PLACES WAS ON COMMERCIAL LINES. WE NOTE THAT THE REGISTRATION U/S. 12AA WAS GRANTED BY CIT ON 10.10 .2008 ON THE BASIS OF THE OBJECTS REPRODUCED AT PAGE NO. 1 OF THE IMPUGNED ORDER ACCORDING TO WHICH ASSESSEE WAS TO CONDUCT PILGRIMAGE TOURS TO ELDERLY PEOPLE FOR SPREAD OF RELIGIOUS AND CHARITAB LE FEELINGS AND TEACHINGS, RUNNING MEDICAL HOSPITAL ETC. HOWEVER, TH E ASSESSEE WAS CARRYING OUT THE ACTIVITIES AS PER THE TERMS OF THE CH ARITABLE OBJECTS. IT WAS FURTHER NOTED THAT WHEN REGISTRATION WAS GRANTE D U/S. 12AA TO THE ASSESSEE ON THE BASIS OF OBJECTS AND ACTIVITIES A S MENTIONED AT PAGE NO. 1 OF THE IMPUGNED ORDER AND THESE VERY O BJECTS AND ACTIVITIES ARE BEING CARRIED OUT BY THE ASSESSEE, THE REFORE, 8 REGISTRATION CANNOT BE CANCELLED. WE FURTHER NOTE THA T THE AO IN HIS ASSESSMENT ORDER DATED 22.1.2016 RELEVANT FOR THE AY 2013-14 PASSED U/S. 143(3) OF THE I.T. ACT, 1961 VIDE PARA N O. 1 HAS OBSERVED THAT THE ASSESSEE IS ENGAGED IN THE ACTIVITY OF ORGANIZING TOURS TO RELIGIOUS AND HISTORICAL PLACES IN INDIA FOR SENIOR CITIZENS. THE SOCIETY IS PURELY RELIGIOUS AND WORKS FOR THE CH ARITABLE PURPOSES. HE FURTHER OBSERVED THAT IF THE SOCIETY WO ULD HAVE BEEN CARRYING ON THE BUSINESS ACTIVITY FOR THE MOTIVE OF PR OFIT THEN IT WOULD HAVE CONDUCTED A TOUR NOT TO THE RELIGIOUS PLAC E BUT TO THE PLACES OF FUN AND ENJOYMENT NOT THE RELIGIOUS TEMPLES BUT TO THE CLUB AND PUBS, NOT IN A SECOND CLASS THIRD SLEEPER B UT LUXURY AC COACHES WOULD HAVE BEEN HIRED AND INSTEAD OF GIVING THE KNOWLEDGE OF INCREDIBLE INDIA IT WOULD HAVE GIVEN THE LECTURE S REGARDING DANCES AND BEACHES. WE FIND THAT IT IS A SETTLED LAW WHEN THE REGISTRATION WAS GRANTED U/S. 12AA ON THE BASIS OF O BJECTS AND ACTIVITIES (MENTIONED AT PAGE NO. 1 OF THE IMPUGNED O RDER) AND THESE VERY OBJECTS AND ACTIVITIES ARE BEING CARRIED O UT BY THE ASSESSEE, REGISTRATION CANNOT BE CANCELLED AS HELD BY THE COORDINATE BENCH DECISION IN THE CASE OF SHARDA EDUC ATIONAL TRUST VS. CIT (CENTRAL) 147 ITD 271, 107 DTR 201 (AGRA TR IB) DATED 24.5.2013. 7.1 WE FURTHER FIND THAT REGISTRATION CANNOT BE CANCE LLED BY RE- EXAMINATION OF THE OBJECTS ON THE BASIS OF WHICH REG ISTRATION WAS ORIGINALLY GRANTED AND CIT DOES NOT HAVE POWER OF RE VIEW AS HELD IN CHATURVEDI HAR PRASAD EDUCATIONAL SOCIETY VS. CIT 134 TTJ 781 (LUCKNOW) DATED 30.8.2010. 7.2 WE ALSO NOTE THAT UNDER SECTION 12AA(3), THE REGI STRATION CAN BE CANCELLED ONLY ON TWO GROUNDS I.E. IF THE ACTIVITI ES ARE NOT 9 GENUINE OR ARE NOT BEING CARRIED OUT IN ACCORDANCE WITH THE OBJECTS. HOWEVER, IN ASSESSEES CASE ACTIVITY OF CONDUCTING PILGRIMAGE TOURS IS IN ACCORDANCE WITH THE OBJECTS AND ACTIVITIES ARE NO T IN-GENUINE AND THEREFORE HOW COULD THE REGISTRATION BE CANCELLED AND MORE SO WHEN THERE IS NO SUCH FINDING AT ALL IN THE IMPUGNED ORDER TO THE ABOVE EFFECT AND ONLY OBJECTION OF THE LD. CIT WAS TH AT THE ASSESSEE WAS PURSUING THE SAID OBJECTS ON COMMERCIAL LINE A GROUND WHICH IS NOT PERMISSIBLE GROUND U/S. 12AA(3) AS HELD IN CIT VS. SARVODAYA ILAKKIYA PANNAI 343 ITR 300 (MADRAS H IGH COURT). 7.3 WE FURTHER FIND THAT LD. CIT OBSERVED THAT THE AS SESSEE IS CHARGING A FEE FOR THE TOUR AND HENCE CAME TO CONCLUS ION THAT THE ASSESSEE BASICALLY A TOUR OPERATOR. HOWEVER, IN AU GUST, 2008 WHEN THE JOURNEY WAS ORGANIZED OUT OF 294 PEOPLE WHO UND ERTOOK THE JOURNEY, 243 PEOPLE PAID AND THE REMAINING 51 WERE T AKEN FREE OF COST. HENCE, THERE IS NO PROFIT MOTIVE. 7.4. WE FURTHER FIND THAT SECOND OBJECTION OF THE LD. CIT WAS RELATING TO CHARGING OF FEE FROM THE PASSENGERS OF TI RTH YATRAS HOWEVER, ON RECEIVING OF A TOKEN AMOUNT OF RS. 1000 /- ANY PERSON FROM GENERAL PUBLIC CAN ENROLL FOR THE YATRA. THE S AID PERSON BECOMES A TEMPORARY MEMBER OF THE SOCIETY FOR THE PER IOD OF THE YATRA. THE TOTAL MONEY CHARGED FROM THE INDIVIDUALS FOR THE YATRA IS RS. 21,500/- FOR A PERIOD OF 31 DAYS, WHICH COME S TO LESS THAT RS. 700/- DAILY. THIS INCLUDES PROVISION OF TRAIN TICKETS, BUS HIRE, LODGING CHARGES, REFRESHMENTS AND THREE FRESHLY COOK ED MEALS DAILY. HENCE, IT IS ESTABLISHED THAT CHARGING SUCH MI NIMAL AMOUNT COULD NEVER BE COMPARED TO AN ACTIVITY RUN WITH PROFI T MOTIVE. 7.5 WE FURTHER NOTE THAT THE LD. CIT CANCELLED THE REGI STRATION WITHOUT GIVING THE DATE FROM WHICH CANCELLATION OF REG ISTRATION WOULD 10 TAKE PLACE AND THEREFORE IN THE ABSENCE OF ANY DATE W HICH REGISTRATION WOULD BE CANCELLED, THUS, THE CITS IMPUG NED ORDER CANNOT BE SUSTAINED, AS HELD IN THE CASE OF SHARDA E DUCATIONAL TRUST VS. CIT (CENTRAL) 147 ITD 271 (AGRA TRIB) DATE D 24.5.2013. 8. IN THE BACKGROUND OF THE AFORESAID DISCUSSIONS AN D RESPECTFULLY FOLLOWING THE PRECEDENT, WE ARE OF THE CONSIDERED VIE W THAT THE ORDER OF THE LD. CIT IN CANCELLING THE REGISTRATION IS NOT IN ACCORDANCE WITH LAW. WE THEREFORE, SET ASIDE THE IMPU GNED ORDER OF THE LD. CIT AND RESTORE THE REGISTRATION U/S. 12AA OF THE I.T. ACT. 9 . IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE S TANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25/10/2016. SD/- SD/- [O.P. KANT] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 25/10/2016 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT ASSISTANT REGISTRAR, ITAT, DELHI BENCHES 11