Mahavir Foundation, Ahmedabad V. The Pr. CIT (Exemptions), Ahmedabad

ITA 2831/AHD/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0535 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 13-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P SHARMA
• Assessee Lawyers: MEHUL K PATEL
• Keywords: Charitable institution; Opportunity of being heard; Benefit of exemption
• Section: 80G; 12AA; 10B; 12; 11

Judgement Text

MAHAVIR FOUNDATION V. PR. CIT (E) AHMEDABAD /I.T.A. NO. 2831&2832/2017 1 , C IN THE INCOME TAX APPELLATE TRIBUNAL, CBENCH, AHMEDABAD BEFORE SHRI O. P MEENA, ACCOUNTANT MEMBER AND MS MADHUMITA ROY, JUDICIAL MEMBER . . /. I.T.A NO.2831 & 2832/AHD/2017 / ASSESSMENT YEAR: 1.MAHAVIR FOUNDATION, 7, DEV APARTMENT , OPP. HARI KRISHNA COMPLEX, PRITAMNAGAR, ESLLISBRIDGE AHMEDABAD 380006 PAN: AAETM 8016A 2.MAHAVIR FOUNDATION, 7, DEV APARTMENT , OPP. HARI KRISHNA COMPLEX, PRITAMNAGAR, ESLLISBRIDGE AHMEDABAD 380006 PAN: AAETM 8016A VS. 1.PR. CIT (EXEMPTIONS) AHMEDABAD AAAYKAR BHAVAN AHMEDABAD 380 009 2. PR. CIT (EXEMPTION) AHMEDABAD 380 009 AAYAKAR BHAVAN AHMEDABAD 380 009 APPELLANT / RESPONDENT /ASSESSEE BY SHRI MEHUL K PATEL, ADVOCATE /REVENUE BY SHRI O.P. SHARMA , CIT(D.R.) / DATE OF HEARING: 16.09.2019 /PRONOUNCED ON 1 7 .09.2019 /O R D E R PER O. P. MEENA, AM: 1. THE ABOVE CAPTIONED TWO APPEALS BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF LEARNED PRINCIPAL COMMISSIONER OF INCO ME-TAX-(EXEMPTION)- AHMEDABAD (HEREIN AFTER REFERRED AS THE PR. CIT ( E)) DATED 21.09.2017 PASSED UNDER SECTION 12AA AND UNDER SECTION 80G(5) OF INCOME TAX ACT,1961 MAHAVIR FOUNDATION V. PR. CIT (E) AHMEDABAD /I.T.A. NO. 2831&2832/2017 2 (HEREINAFTER REFERRED TO AS OF THE ACT) DATED 22.09 .2017, IN THE CASE OF ABOVE NAMED ASSESSEE TRUST. I.T.A.NO. 2831/AHD/2017: REJECTION OF REGISTRATION U/S. 12AA: 2. GROUND NO. 1 TO 3 STATES THAT PR. CIT (E) HAS ERRED IN NOT GRANTING SUFFICIENT AND REASONABLE OPPORTUNITY TO THE APPELL ANT AND GRIEVOUSLY ERRED IN REJECTING APPLICATION UNDER SECTION 12AA O F THE ACT. 3. SUCCINCTLY, FACTS ARE THAT THE ASSESSEE IS A TRUST, WHO HAD FILED AN APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT ON 02.03.2017 BEFORE PR. CIT (E) AHMEDABAD. THE TRUST WAS CONSTIT UTED BY INDENTURE OF TRUST DEED DATED 10.05.2016 AND WAS REGISTERED WITH THE CHARITY COMMISSIONER, AHMEDABAD ON 13.07.2016. THE PR.CIT(E ) VIDE LETTER DATED 03.05.2017 HAS ASKED THE ASSESSEE TO FURNISH DETAIL ED NOTES OF ACTIVITIES ACTUALLY CARRIED OUT AND FURNISH REPLIES ON 14 NUMB ER POINTS AS MENTIONED IN THE SAID LETTER. THE ASSESSEE TRUST VIDE LETTER DAT ED 10.07.2017 MADE PART COMPLIANCE. FURTHER, OPPORTUNITY OF BEING HEARD WAS ALSO ALLOWED VIDE LETTER DATED 01.08.2017 FIXING DATE OF HEARING ON 2 1.08.2017, BUT THE APPLICANT HAS NOT RESPONDED. IN SUCH SITUATION, THE PR. CIT (E) HAS CONCLUDED THAT THE APPLICANT HAS NEITHER CARRIED OUT ANY CHAR ITABLE ACTIVITIES NOR ESTABLISHED CORPUS TO UNDERTAKE CHARITABLE ACTIVITI ES. SECTION 12AA, MAKES IT CLEAR THAT BEFORE GRANTING REGISTRATION, THE CIT (E) HAS TO SATISFY HIMSELF ABOUT THE GENUINENESS OF THE ACTIVITIES OF THE TRUS T OR INSTITUTE. RELIANCE MAHAVIR FOUNDATION V. PR. CIT (E) AHMEDABAD /I.T.A. NO. 2831&2832/2017 3 WAS PLACED IN THE CASE OF CIT UJJAIN V. DAWOODI BO HRA JAMAT, CIVIL APPEAL NO. 2492 OF 2014 OF HON`BLE SUPREME COURT. AS THE A PPLICANT HAS FAILED TO FILE ANY DOCUMENTARY EVIDENCE TO SATISFY ABOUT THE GENUINENESS OF THE ACTIVITIES AND TO VERIFY, THE ACTIVITIES ARE CONSON ANCE WITH ITS OBJECT. ACCORDINGLY, APPLICATION IN FORM NO. 10B FOR APPROV AL UNDER SECTION 12AA OF THE ACT WAS REJECTED. 4. BEING, AGGRIEVED THE ASSESSEE FILED THIS APPEAL BEF ORE THE TRIBUNAL. THE LEARNED COUNSEL FOR THE ASSESSEE HAS DRAWN OUR ATTENTION TO PARA 4 OF THE ORDER OF THE PR. CIT (E), IN WHICH IT WAS OBSER VED THAT ON VERIFICATION OF REPLY IT IS NOTICED THAT THAT THE TRUST PROPOSED TO RUN INSTITUTION IN THE NAME OF DOON INTERNATIONAL PRIMARY SCHOOL, BUT NO S UCH DETAILS, AS FEE STRUCTURE, NUMBER OF STUDENTS, STUDY IN VARIOUS STA NDARDS, DETAIL OF BIFURCATION OF GRANTS RECEIVED AND FEE WERE RECEIVE D WERE NOT FURNISHED. THE LEARNED COUNSEL FOR THE ASSESSEE REFER PAPER BO OK PAGE NO. 1 WHICH IS LETTER DATED 10.07.2017 SUBMITTED BEFORE PR. CIT (E ) IN WHICH THE ASSESSEE TRUST HAS CLEARLY POINTED OUT THAT IT IS PROPOSED T O RUN THE INSTITUTION. SINCE THE ASSESSEE TRUST HAS NOT STARTED FUNCTIONING THER EFORE, THE DETAILS AS OBSERVED BY THE LEARNED PR. CIT (E) WERE NOT AVAILA BLE. HENCE, SAME COULD NOT BE FURNISHED AT THE TIME OF REGISTRATION. THE LEARNED COUNSEL FOR THE ASSESSEE FURTHER PLACED RELIANCE ON THE DECISION OF HONBLE GUJARAT HIGH COURT IN THE CASE OF DIRECTOR OF INCOME-TAX (EXEMPT ION) V. PANNA LALBHAI MAHAVIR FOUNDATION V. PR. CIT (E) AHMEDABAD /I.T.A. NO. 2831&2832/2017 4 FOUNDATION [2013] 35 TAXMANN.COM 104 (GUJARAT) WHER EIN IT WAS HELD THAT ONLY BECAUSE TRUST HAS NOT COMMENCED ITS ACTIVITIES , COMMISSIONER WOULD HAVE NO AUTHORITY IPSO FACTO REJECT THE APPLICATION FOR REGISTRATION UNDER SECTION 12AA OF THE ACT. THE LEARNED COUNSEL FOR TH E ASSESSEE SUBMITTED COPY OF AUDIT REPORT IN FORM NO.10B (PB-18-21) AND AUDIT REPORT DATED 31.03.2017 AND AUDITED ACCOUNTS AS ON 31.03.2019 (P B-22-29) IN WHICH THE ASSESSEE HAS SHOWN FEES RECEIVED OF RS. 4,64,53,150 (PB-29). THE LEARNED COUNSEL FOR THE ASSESSEE FURTHER REFERRED OBJECT OF TRUST (PB-12). THEREFORE, IT WAS SUBMITTED THAT THE TRUST WAS AT NASCENT STAG E AND THAT HARDLY ANY ACTIVITY HAD TAKEN PLACE. HOWEVER, THE ASSESSEE THE REAFTER, STARTED FUNCTIONING AND DOING ACTIVITY OF WHICH AUDITED ACC OUNTS WERE ALREADY FURNISHED VIDE LETTER DATED 02.03.2017 AND HAS GIVE N INCOME AND EXPENDITURE AND BALANCE SHEET UP TO 31.03.2019 AND ACTIVITIES UNDERTAKEN BY THE ASSESSEE. IT WAS, ALSO STATED THAT THE DECIS ION IN THE CASE OF DAWOODI BOHRA JAMAT (SUPRA) IS NOT APPLICABLE, AS TRUST HAS NOT STARTED ACTIVITIES AT THE TIME. THEREFORE, IT WAS URGED THAT IMPUGNED OR DER DENYING REGISTRATION MAY BE SET-ASIDE AND MATTER BE REMANDED BACK FOR DI SPOSAL AFRESH TO PR. CIT (E) AFTER CONSIDERING THE ACTIVITY AND OBJECT O F THE ASSESSEE TRUST. 5. PER CONTRA, LEARNED CIT(D.R.) SUPPORTED THE ORDER OF THE PR. CIT (E) AND SUBMITTED THAT THE ASSESSEE CAN MAKE FRESH APPL ICATION FOR REGISTRATION. MAHAVIR FOUNDATION V. PR. CIT (E) AHMEDABAD /I.T.A. NO. 2831&2832/2017 5 6. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RELEVANT MATERIAL ON RECORD. WE OBSERVE THAT THE PR. CIT(E) HAS DENIED THE REGISTRATION UNDER SECTION 12AA OF THE ACT BEFORE T HE TRUST STARTS REALIZING ITS OBJECTS. IT IS UNDISPUTED FACT THAT THE ASSESSE E-TRUST FILED AN APPLICATION FOR REGISTRATION U/S. 12AA OF THE ACT. THE TRUST WA S CONSTITUTED BY INDENTURE OF TRUST DEED AND IT WAS REGISTERED WITH THE CHARITY COMMISSIONER, AHMEDABAD. IT IS ALSO AN UNDISPUTED F ACT THAT THE TRUST HAS AT THE COMMENCEMENT STAGE AND NO ACTIVITIES WERE CA RRIED ON, HOWEVER, THE OBJECT OF THE TRUST WERE CLEARLY ESTABLISHED. T HUS, IN OUR OPINION, IT IS PREMATURE TO DECIDE OR CONCLUDE THE ACTIVITIES OF T HE TRUST. AS SUCH, IT IS SETTLED LAW THAT THE DENIAL OF REGISTRATION UNDER S ECTION 12AA OF THE ACT IS NOT PROPER WHEN THE TRUST IS YET TO START ITS CHARI TABLE ACTIVITIES. THE PR. CIT (E) CANNOT EXAMINE THE OBJECTS OF THE TRUST, WHICH IS AT PREMATURE STAGE. THE HON`BLE ALLAHABAD HIGH COURT IN THE CASE OF CIT V. BABU RAM EDUCATION SOCIETY [2018] 96 TAXMANN.COM 606 (ALL) OF WHICH SL P HAS BEEN DISMISSED BY THE HON`BLE SUPREME COURT REPORTED AT [2018] 96 TAX MANN.COM 607 (SC) HAS OBSERVED AS UNDER: 4. BEING AGGRIEVED, THE ASSESSEE CARRIED THE MATTER I N APPEAL BEFORE THE TRIBUNAL. THE TRIBUNAL VIDE IT'S ORDER DATED 26 .07.2013 HAS ALLOWED THE ASSESSEE'S APPEAL BY FOLLOWING THE JUDG MENT OF A DIVISION BENCH OF THIS COURT IN THE CASE OF HARDAYAL CHARITA BLE AND EDUCATIONAL TRUST V. CIT [2013] 32 TAXMANN.COM 341/ 214 TAXMAN MAHAVIR FOUNDATION V. PR. CIT (E) AHMEDABAD /I.T.A. NO. 2831&2832/2017 6 655/355 ITR 534 . IN THAT JUDGMENT THAT IS QUOTED BY THE TRIBUNAL I N ITS ORDER, THIS COURT HAD HELD AS BELOW: 'THE PREPONDERANCE OF THE JUDICIAL OPINION OF ALL T HE HIGH COURT INCLUDING THIS COURT IS THAT AT THE TIME OF REGISTR ATION UNDER SECTION 12AA OF THE INCOME-TAX ACT, WHICH IS NECESS ARY FOR CLAIMING EXEMPTION UNDER SECTIONS 11 & 12 OF THE ACT, THE CO MMISSIONER OF INCOME TAX IS NOT REQUIRED TO LOOK INTO THE ACTIVIT IES, WHERE SUCH ACTIVITIES HAVE NOT OR ARE IN THE PROCESS OF ITS IN ITIATION. WHERE A TRUST SET UP TO ACHIEVE ITS OBJECTS OF ESTABLISHING EDUCATIONAL INSTITUTION, IS IN THE PROCESS OF ESTABLISHING SUCH INSTITUTIONS, AND RECEIVES DONATIONS, THE REGISTRATION UNDER SECTION 12AA CANNOT BE REFUSED, ON THE GROUND THAT THE TRUST HAS NOT YET C OMMENCED THE CHARITABLE OR RELIGIOUS ACTIVITY. ANY ENQUIRY OF TH E NATURE WOULD AMOUNT TO PUTTING THE CART BEFORE THE HORSE. AT A S TAGE ONLY THE GENUINENESS OF THE OBJECTS HAS TO BE TASTED AND NOT THE ACTIVITIES, WHICH HAVE NOT COMMENCED. THE ENQUIRY OF THE COMMIS SIONER OF INCOME TAX AT SUCH PRELIMINARY STAGE SHOULD BE REST RICTED TO GENUINENESS OF THE OBJECTS AND NOT THE ACTIVITIES U NLESS SUCH ACTIVITIES HAVE COMMENCED. THE TRUST OR SOCIETY CAN NOT CLAIM EXEMPTION, UNLESS IT IS REGISTERED UNDER SECTION 12 AA OF THE ACT AND THUS AT THAT SUCH INITIAL STAGE THE TEST OF THE GEN UINENESS OF THE ACTIVITY CANNOT BE A GROUND ON WHICH THE REGISTRATI ON MAY BE REFUSED. IT IS NOT DENIED THAT FOR SUBSEQUENT YEAR THE APPEL LANT HAS BEEN GRANTED EXEMPTION UNDER SECTION 12AA AND HAS BEEN A PPROVED UNDER SECTION 80G OF THE ACT, SUBJECT TO CERTAIN CONDITIO NS. IF THE COMMISSIONER OF INCOME TAX WAS SATISFIED WITH THE G ENUINENESS OF THE OBJECTS OF THE TRUST FOR THE SUBSEQUENT ASSESSM ENT YEAR, THE MAHAVIR FOUNDATION V. PR. CIT (E) AHMEDABAD /I.T.A. NO. 2831&2832/2017 7 REFUSAL OF THE REGISTRATION FOR THE PREVIOUS ASSESS MENT YEAR 2011-12 WAS NOT JUSTIFIED. THE QUESTION OF EXEMPTION OF THE APPLICATION OF INC OME RECEIVED BY WAY OF DONATION IS A SEPARATE ISSUE AND WHICH MAY B E REQUIRED TO BE CONSIDERED, WHEN THE RETURN IS FILED BY THE TRUST A ND IS EXAMINED BY THE INCOME TAX OFFICER. THE QUESTION AS TO WHETHER THE DONATIONS BY THE SOCIETIES WAS THE EXPENDITURE OF THE TRUST FOR CHARITABLE AND RELIGIOUS PURPOSES WILL BE EXAMINED AT THE TIME OF EXAMINING THE RETURN. IN THE RESULT, THE INCOME TAX APPEAL IS ALLOWED. AL L THE THREE SUBSTANTIAL QUESTIONS OF LAW FORMULATED AS ABOVE AR E DECIDED IN FAVOUR OF THE ASSESSEE, AND AGAINST THE REVENUE WIT H A CLARIFICATION THAT THE REGISTRATION UNDER SECTION 12AA AND APPROV AL UNDER SECTION 80G WOULD NOT BY ITSELF ENTITLE THE TRUST FOR EXEMP TION OF THE INCOME OF ITS DONORS OR OF THE TRUST FOR THE ASSESSMENT YE AR 2011-12. FOR CLAIMING SUCH EXEMPTION THE RETURNS OF THE DONOR AN D THE TRUST WILL BE EXAMINED, FOR ORDERS TO BE MADE IN ACCORDANCE WI TH LAW.' 5. THE TRIBUNAL THEREAFTER HAS FOUND THAT THE OBJECTI ON RAISED BY THE CIT WERE NOT RELEVANT FOR THE PURPOSE OF GRANT OF R EGISTRATION. AT THAT STAGE, THE OBJECTION OF THE TRUST WERE REQUIRE D TO BE EXAMINED IN THE BACKDROP OF THE LEGISLATIVE INTENT TO GRANT EXEMPTION TO THE TRUST 'PURSUING CHARITABLE PURPOSE' AS DEFINED UNDE R SECTION 2(15) OF THE ACT. 6. THEREAFTER, THE TRIBUNAL HAS FOUND THAT THE ASSESS EE WAS SET UP TO ACHIEVE ITS OBJECT OF ESTABLISHING EDUCATIONAL INST ITUTION OR TRUST, WHICH ACTIVITY PER SE IS A CHARITABLE PURPOSE UNDER SECTION 2(15) OF THE ACT. THE TRIBUNAL HAS THEN REASONED THAT AT THI S STAGE THE MAHAVIR FOUNDATION V. PR. CIT (E) AHMEDABAD /I.T.A. NO. 2831&2832/2017 8 REASONS GIVEN BY THE CIT TO REJECT THE APPLICATION FOR GRANT OF REGISTRATION ARE NOT VALID AND THOSE ISSUES MAY ARI SE SEPARATELY AT THE STAGE OF ASSESSMENT PROCEEDINGS. 7. HAVING HEARD COUNSEL FOR THE PARTIES, WE FIND THAT REGISTRATION OF THE TRUST DOES NOT INVOLVE ENQUIRY INTO THE ACTUAL ACTIVITIES OR APPLICATION OF FUNDS, ETC. THE TRIBUNAL HAS COMMITT ED NO ERROR IN FOLLOWING THE EARLIER ORDER. AT THAT STAGE, THE ONL Y ENQUIRY REQUIRED TO BE CONDUCTED WAS WITH RESPECT TO THE OBJECT OF T HE TRUST ALONE. THE OBJECTION RAISED BY THE COMMISSIONER PERTAIN TO MATTERS THAT MAY BE EXAMINED AT THE STAGE OF ASSESSMENT. AT THAT STAGE, IF THE ASSESSEE WERE TO BE FOUND TO HAVE ACTUALLY ENGAGED IN ANY NON- CHARITABLE ACTIVITY, THE BENEFIT OF EXEMPTION MAY B E DENIED AT THAT STAGE IN THE MANNER PROVIDED BY THE ACT. 7. IN VIEW OF ABOVE, WE FIND THAT REGISTRATION OF THE TRUST DOES NOT INVOLVE ENQUIRY INTO THE ACTUAL ACTIVITIES OR APPLI CATION OF FUNDS, ETC. THEREFORE, AT THIS STAGE, THE ONLY ENQUIRY REQUIRED TO BE CONDUCTED WAS WITH RESPECT TO THE OBJECT OF THE TRUST ALONE. THE LEARNED COUNSEL FOR THE ASSESSEE HAS RELIED ON THE DECISION OF HONBLE GUJA RAT HIGH COURT IN THE CASE OF DIRECTOR OF INCOME-TAX (EXEMPTION) V. PANNA LALBHAI FOUNDATION [2013] 35 TAXMANN.COM 104 (GUJARAT) WHEREIN IT WAS HELD THAT ONLY BECAUSE TRUST HAS NOT COMMENCED ITS ACTIVITIES, COMMISSIONE R WOULD HAVE NO AUTHORITY IPSO FACTO REJECT THE APPLICATION FOR REG ISTRATION UNDER SECTION 12AA OF THE ACT. THE DETAILS CALLED FOR BY THE PR.C IT (E) PERTAINED TO MAHAVIR FOUNDATION V. PR. CIT (E) AHMEDABAD /I.T.A. NO. 2831&2832/2017 9 MATTERS THAT MAY BE EXAMINED AT THE STAGE OF ASSESS MENT. AT THAT STAGE, IF THE ASSESSEE WERE TO BE FOUND TO HAVE ACTUALLY ENGA GED IN ANY NON- CHARITABLE ACTIVITY, THE BENEFIT OF EXEMPTION MAY B E DENIED AT THAT STAGE IN THE MANNER PROVIDED BY THE ACT. IN THE LIGHT OF ABO VE, WE ARE OF THE OPINION THAT THE MATTER OF REGISTRATION UNDER SECTION 12AA SHOULD BE SET-ASIDE TO FILE OF THE PR. CIT(E) FOR EXAMINATION THE BASIC FA CTS AND PASS FRESH ORDER IN THE LIGHT OF DETAILS FILED BY THE ASSESSEE AND THE RATIO LAID DOWN IN ABOVE DISCUSSED JUDGEMENTS. NEVERTHELESS, THE PR. CIT (E) WOULD GIVE A PROPER OPPORTUNITY OF BEING HEARD AND ALLOW THE ASSESSEE T O FURNISH ANY MATERIAL IN SUPPORT OF ITS CLAIM. 8. THIS APPEAL IS ALLOWED AND IS SET-ASIDE FOR STATIST ICAL PURPOSES. I.T.A.NO. 2832/AHD/2017: DENIAL OF APPROVAL U/S. 80 G(5): 9. GROUND NO. 1 TO 3 STATES THAT PR. CIT (E) HAS ERRE D IN NOT GRANTING SUFFICIENT AND REASONABLE OPPORTUNITY TO THE APPEL LANT AND GRIEVOUSLY ERRED IN REJECTING APPLICATION UNDER SECTION 80G(5) OF THE ACT. 10. SINCE THE FACTS OF REJECTION OF APPROVAL UNDER SECT ION 80G (5) ARE SAME AS IN APPEAL IN I.T.A.NO. 2831/AHD/2017 FOR RE JECTION OF APPLICATION UNDER SECTION 12AA OF THE ACT. THEREFORE, IN THE LI GHT OF OUR FINDINGS, AS GIVEN WHILE RESPECT OF APPEAL AGAINST REJECTION OF REGISTRATION UNDER SECTION 12AA, THEREFORE, FOLLOWING THE SAME, THIS ISSUE I S ALSO SET-ASIDE TO THE FILE OF PR. CIT (E) FOR EXAMINATION THE BASIC FACTS AND PASS FRESH ORDER IN THE MAHAVIR FOUNDATION V. PR. CIT (E) AHMEDABAD /I.T.A. NO. 2831&2832/2017 10 LIGHT OF DETAILS TO BE FILED BY THE ASSESSEE AND TH E RATIO LAID DOWN IN ABOVE DISCUSSED JUDGEMENTS AFTER ALLOWING PROPER OPPORTUN ITY OF BEING HEARD. 11. IN THE RESULT, THE APPEAL OF THE ASSESSEE IN I.T.A. NO. 2831 AGAINST REGISTRATION UNDER SECTION 12AA AND I.T.A.NO. 2832/ AHD/2017 AGAINST APPROVAL UNDER SECTION 80G (5) OF THE ACT ARE ALLOW ED FOR STATISTICAL PURPOSES. 12. PRONOUNCED IN THE OPEN COURT ON 17 .09.2019. SD/- SD/- (MADHUMITA ROY) (O.P.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED: 17 SEPTEMBER, 2019/OPM COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A) / ITAT (DR)/GUARD FILE OF ITAT. BY ORDER //TRUE COPY// ASSISTANT REGISTRAR, AHMEDABAD STANDARD PREPARATION & DELIVERY OF ORDERS IN THE IT AT 1 DATE OF DICTATION 2 DRAFT PLACED BEFORE THE AUTHOR 3 DRAFT PROPOSED & PLACED BEFORE SECOND MEMBER 4 DRAFT DISCUSSED/ APPROVED BY SECOND MEMBER 5 APPROVED DRAFT COMES TO SR. PS /PS 6 KEPT FOR PRONOUNCEMENT ON 7 DATE OF UPLOADING ORDER ON THE WEB SITE 1 7 . 9 . 2 0 1 9 8 FILE SENT TO BENCH CLERK 1 7 . 9 . 2 0 1 9 9 DATE ON WHICH THE FILE GOES TO THE A.R. FOR SIGNATURE ON THE ORDER 10 DATE ON WHICH FILE GOES TO HEAD CLERK 11 DATE OF DISPATCH OF ORDER