M/s Karumuri Padmanabham Mahalakshmamma Arya Vysya Vrudhashramam, Palakol V. The CIT, Rajahmundry, Rajahmundry

ITA 313/VIZ/2011

• Counselvise Citation: 31325314 RSA 2011
• Duration Of Justice: 2 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 25-02-2014
• Assessment Year: misc
• Appeal Filed On: 01-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Assessee Lawyers: S RAMA RAO
• Keywords: Charitable institution; Cancellation of registration
• Section: 80G; 12AA; 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI J.SUDHAKAR REDDY, AM AND SHRI SAKTIJIT DEY, JM ITA NO.313/VIZAG/2011 : ASST.YEAR 2009-2010 KARUMURI PADMANABHAM, MAHALAKSHMAMMA ARYA VYSYA VRUDHASHRAMAM D.NO.40-1-34, KARUMURIVARI STREET PALAKOL 534 260. PAN : AABAK0150H. VS. THE COMMISSIONER OF INCOME - TAX - II RAJAHMUNDRY. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.RAMA RAO RESPONDENT BY : SHRI K.V.N.CHARYA, CIT DATE OF HEARING : 25.02.2014 DATE OF PRONOUNCEMENT : 25 .02.2014 O R D E R PER J.SUDHAKAR REDDY (AM) : THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AG AINST THE ORDER OF THE COMMISSIONER OF INCOME-TAX, RAJAHMUNDRY, DATED 2 ND AUGUST, 2011, REJECTING THE APPLICATION OF THE ASSESSEE FOR GRANT OF REGIST RATION U/S 12AA OF THE INCOME- TAX ACT, 1961. 2. THE ASSESSEE WAS ORIGINALLY REGISTERED WITH THE REGISTRAR OF SOCIETIES, BHIMAVARAM AS `SANDHYA MITRA AVVVA (WELFARE HOME F OR SENIOR CITIZENS), PALAKOL. LATER IT CHANGED ITS TITLE AS `KARUMURI PA DMANABHAM, MAHALAKSHMAMMA ARYA VYSYA VRUDHASHRAMAM, PALAKOL. SUCH CHANGE WAS ALSO REGISTERED WITH THE REGISTRAR OF SOCIETIES ON 22 ND APRIL, 2009. THE MAIN OBJECT OF THE SOCIETY WAS ESTABLISHING WELFARE HOME FOR SENIOR CITIZENS, BY ENROLLING MEMBERS, COLLECTING DONATIONS AND PROVIDI NG NECESSARY ARRANGEMENTS FOR THE HEALTH, HAPPINESS AND ENTERTAINMENT AND FOR THE WELFARE OF THE SENIOR CITIZENS, TO ENCOURAGE / REVIVE THEIR SKILLS AND TO PROMOTE RELAXATION THROUGH WEEKLY / MONTHLY PROGRAMMES, TO CREATE TOGETHERNESS AMONG SENIOR CITIZENS, TO CREATE HELP-LINE THROUGH WHICH MEDICAL FACILITIES M Y BE PROVIDED TO THE SICK AND ITA NO.313/VIZAG/2011. K P M ARYA VYSYA VRUDHASHRAMAM. 2 NEEDY AND TO CONDUCT MEDICAL CAMPS AND TO HELP THE SENIOR CITIZENS IN EVERY WAY THEY REQUIRE FOR LEADING A PEACEFUL LIFE. THE L EARNED CIT ALSO RECORDS THAT THE ASSESSEE IS CONSTRUCTING A HOME FOR AGED NEAR L ANKALAKODERU VILLAGE. 2.1 THE ASSESSEE ORIGINALLY FILED TWO APPLICATIONS SEEKING (A) REGISTRATION U/S 12AA, AND (B) GRANT OF RECOGNITION U/S 80G OF T HE ACT. THE CIT, RAJAMUNDRY, REJECTED THE APPLICATION U/S 12AA ON THE GROUND THA T THE ASSESSEE DID NOT POSSESS A VALID REGISTRATION AS PER SECTION 43(1) O F THE ANDHRA PRADESH CHARITABLE AND HINDU RELIGIOUS INSTITUTION AND ENDO WMENT ACT, 1987. THE APPLICATION FILED FOR SEEKING RECOGNITION U/S 80G W AS DISMISSED AS PREMATURE. ON APPEAL, THE ITAT IN ITS ORDER IN ITA NOS.410 & 4 11/VIZAG/2010, DATED 7 TH OCTOBER, 2010, REMANDED THE MATTER BACK TO THE FILE OF CIT BY HOLDING THAT THE NON-REGISTRATION UNDER THE PROVISIONS OF ANDHRA PRA DESH CHARITABLE AND HINDU RELIGIOUS INSTITUTIONS ENDOWMENT ACT, 1987, SHALL N OT RENDER THE ASSESSEE-TRUST AS A NON-CHARITABLE ONE AND THAT THE CIT SHALL DISP OSE OFF THE APPLICATION FOR GRANT OF REGISTRATION U/S 12AA DE NOVO. 3. THE CIT WHILE ENLISTING THE OBJECTS OF THE SOCIE TY AND ALSO RECORDING THAT THE ASSESSEE WAS CONSTRUCTING A HOME FOR AGED NEAR LANKALAKODERU VILLAGE, REJECTED THE GRANT OF REGISTRATION BY OBSERVING THA T :- (A) A PERUSAL OF RECEIPTS AND PAYMENT ACCOUNT AS O N 12.03.2010 REFLECTS THAT THE ASSESSEE HAS ADVANCED AN AMOUNT O F RS.12,00,000 TOWARDS ADVANCE FOR LAND AND AN AMOUNT OF RS.6,40 ,000 WAS DEBITED UNDER THE HEAD LAND PURCHASED. (B) IN THE BALANCE SHEET AS ON 31.03.2010, LAND WA S REFLECTED AS FIXED ASSET FOR THE VALUE OF RS.6,40,000 AND AN AMOUNT OF RS.8,00,000 WAS REFLECTED AS LOANS AND ADVANCES TO MR.RADHA KRISHNA . ITA NO.313/VIZAG/2011. K P M ARYA VYSYA VRUDHASHRAMAM. 3 3.1 HE CONCLUDED THAT NO PRUDENT PERSON WOULD ADVAN CE MORE AMOUNT AS ADVANCE THAN THE COST OF THE ASSET THAT WAS PROPOSE D TO BE PURCHASED BY IT. HE ALSO HELD THAT IT REMAINED UNSUBSTANTIATED AS TO HO W THE AMOUNT OF RS.12,00,000 WAS ADVANCED TO A PERSON INTENDING TO SALE THE PROP ERTY WHEN THE COST WAS ONLY RS.6,40,000. THE PURPOSE FOR LOAN ADVANCED TO MR.RA DHA KRISHNA WAS NOT EXPLAINED. 3.2 THE CIT REJECTED THE APPLICATION ON THE GROUND THAT THE ASSESSEE HAS NO FINANCIAL DISCIPLINE IN MANAGING ITS AFFAIRS AND TH E GRANTING AUTHORITY SHOULD SATISFY ABOUT THE OBJECTS AND GENUINENESS OF THE AC TIVITIES OF THE ASSESSEE BEFORE GRANTING REGISTRATION. 4. AGGRIEVED, THE ASSESSEE HAS FILED THIS APPEAL ON THE FOLLOWING GROUNDS:- THE LEARNED COMMISSIONER OF INCOME TAX, RAJAHMUNDR Y IS NOT JUSTIFIED IN DECLINING TO GRANT REGISTRATION TO THE APPELLANT U/S 12AA OF THE INCOME TAX ACT, 1961 FOR THE FOLLOWING REASONS 1. IN THE FACTS AND CIRCUMSTANCES OF THE CASE THE LEARNED AUTHORITY OUGHT TO HAVE APPRECIATED ALL THE CONDITI ONS REQUISITE FOR THE REGISTRATION U/S 12AA OF THE INCOME TAX ACT , 1961, HAVE BEEN COMPLIED WITH BY THE APPELLANT AND HENCE REGIS TRATION U/S 12AA OUGHT TO HAVE BEEN GRANTED. 2. INITIALLY THE SUM OF RS.12 LAKHS WAS GIVEN WITH A VIEW TO PURCHASING A CERTAIN EXTENT OF LAND FOR THE CONSTRU CTION OF AN OLD AGE HOME BUT ULTIMATELY LAND COULD BE PURCHASED ONL Y TO THE EXTENT OF THE VALUE OF RS.6,40,000 FOR REASONS BEYO ND THE CONTROL OF THE APPLICANT. THUS, IT SHOULD HAVE BEEN APPRECIATED THAT THERE WAS NO DIVERSION OF FUNDS FOR NON CHARIT ABLE PURPOSES SO AS TO DIS-ENTITLE THE APPLICANT IN THE BENEFIT O F REGISTRATION U/S 12AA. 4.1 SHRI S.RAMA RAO, THE LEARNED COUNSEL FOR THE AS SESSEE SUBMITTED THAT AN APPLICATION FOR REGISTRATION U/S 12AA HAS TO BE EXAMINED WITH REFERENCE TO THE OBJECTS OF THE SOCIETY ONLY. HE SUBMITTED THAT THER E IS NO DISPUTE THAT THE OBJECTS OF THE SOCIETY WERE CHARITABLE AND IN SUCH CIRCUMST ANCES THE REJECTION IS BAD IN ITA NO.313/VIZAG/2011. K P M ARYA VYSYA VRUDHASHRAMAM. 4 LAW. HE SUBMITTED THAT THERE IS NO DIVERSION OF FUN DS FOR NON-CHARITABLE PURPOSES AND THE CIT HAS WRONGLY NOTED THAT THE ASSESSEE HAS GIVEN RS.12,00,000 AS ADVANCE FOR PURCHASE OF LAND WORTH RS.6,40,000. HE FILED A PAPER BOOK TO SHOW THAT THE AMOUNT WAS PAID TO M/S.SARADA TRADING CO, M/S.L.V.R.COCONUTS AND SHRI BHUPATIRAJU VISVESWARA RAO FOR RS.2,00,000 EAC H AT THE INSTANCE OF SRI RUDRARAJU SURYA BHASKARA RAJU AND THE AMOUNT WAS RE TURNED WITHIN TWO MONTHS BY WAY OF CROSS CHEQUE, AND THAT RS.6,40,000 WAS PA ID TO SRI V.V.KUMAR RAJA TOWARDS LAND. HE SUBMITTED THAT THIS IS NOT A CASE WHERE RS.12,00,000 WAS PAID AS ADVANCE FOR PURCHASE OF LAND WORTH RS.6,40,000. INSOFAR AS THE PAYMENT OF ADVANCE OF RS.8,00,000 IS CONCERNED, THE ASSESSEE S UBMITS THAT, IT IS NOT CORRECT TO MENTION THAT THE SAID AMOUNT WAS GIVEN AS A LOAN TO MR.RADHA KRISHNA, BUT IT WAS A PAYMENT OF ADVANCE TOWARDS PURCHASE OF CONSTR UCTION MATERIAL, WHICH IS EVIDENT FROM PAGE 32 OF THE PAPER BOOK FILED BY THE ASSESSEE. HE FURTHER SUBMITS THAT THE JURISDICTION OF THE CIT WHILE PASSING THE ORDER U/S 12AA IS LIMITED TO CONSIDER THE OBJECTS OF THE TRUST AND THE GENUINENE SS OF THE ACTIVITIES AND HE CANNOT CONSIDER ANY OTHER FACTORS BEFORE REGISTRATI ON U/S 12AA IS GRANTED. HE ALSO SUBMITS THAT IF AT ALL THERE IS ANY VIOLATION BY THE ASSESSEE, THE SAME CAN BE CONSIDERED AT THE TIME OF ASSESSMENT BY THE A.O. WH ILE GRANTING EXEMPTION U/S 11 OF THE ACT, BUT THE REGISTRATION U/S 12AA CANNOT BE DENIED. HE FURTHER SUBMITS THAT THE FACTS CONCERNING THE UTILIZATION OF FUNDS AND VIOLATION OF THE PROVISIONS OF SECTION 11(5) OR SECTION 13 CANNOT BE CONSIDERED BY THE CIT AT THE TIME OF PASSING THE ORDER U/S 12AA. IN SUPPORT OF THIS CONT ENTION, HE RELIED ON THE FOLLOWING CASE LAWS:- (I) CIT V. RED ROSE SCHOOL [212 ITR 394 (ALL.)] (II) SANJEEVAMMA HANUMANTHE GOWDA CHARITABLE TRUST V. DIT EXEMPTIONS) [285 ITR 327 (KAR.)] (III) CIT V. LUCKNOW EDUCATIONAL AND SOCIAL WELFAR E SOCIETY [340 ITR 86 (ALL.)] ITA NO.313/VIZAG/2011. K P M ARYA VYSYA VRUDHASHRAMAM. 5 (IV) ACHARYA SEWA NIVAS UTTARANCHAL V. CIT [105 TT J 761] 5. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, OPPOSED THE CONTENTIONS OF THE ASSESSEE AND SUBMITTED THAT THE GENUINENESS OF THE ACTIVITIES HAVE TO BE EXAMINED BY THE CIT AND THAT THIS IS A CASE WHERE PURCHASE OF LAND WORTH RS.6,40,000 THE ASSESSEE HAS PAID AN ADVANCE OF RS.12,00,000. HE POINTED OUT THAT THIS DISCREPANCY WAS NOT SUBSTA NTIATED BEFORE THE LEARNED CIT. HE PRAYED THAT THE REJECTION OF REGISTRATION H AS TO BE UPHELD. 6. WE HAVE HEARD SHRI S.RAMA RAO, THE LEARNED COUNS EL FOR THE ASSESSEE AND SHRI K.V.N.CHARYA, THE LEARNED CIT-DR ON BEHALF OF THE REVENUE. 6.1 ON A CAREFUL CONSIDERATION OF THE FACTS AND CIR CUMSTANCES OF THE CASE AND ON PERUSAL OF THE PAPERS ON RECORD AND ORDERS OF TH E AUTHORITIES BELOW, CASE LAWS CITED, WE HOLD AS FOLLOWS. 6.2 IT IS WELL SETTLED THAT WHILE GRANTING REGISTRA TION U/S 12AA, THE CIT HAS TO EXAMINE AS TO WHETHER THE OBJECTS OF THE ASSESSEE I S CHARITABLE IN NATURE OR NOT. 6.3 THE HONBLE ALLAHABAD HIGH COURT IN THE CASE OF CIT V. LUCKNOW EDUCATIONAL AND SOCIAL WELFARE SOCIETY [(2012) 340 ITR 86 (ALL)] AT PAGE 89 PARA 7, 8 & 9 CONCLUDED AS FOLLOWS:- AS RIGHTLY HELD BY THE LEARNED BENCH OF THIS COURT IN CIT V. RED ROSE SCHOOL [2007] 163 TAXMAN 19 (ALL) THAT IN THE ABSENCE OF REGISTRATION, THE ASSESSEE WOULD BE DEPRIVED OF CLA IMING SUCH BENEFIT, EVEN THOUGH IT IS OTHERWISE ENTITLED FOR T HE SAME EITHER IN RESPECT OF THE ENTIRE INCOME OR A PART THEREOF. THE TESTS FOR REGISTRATION WHICH HAVE TO BE APPLIED ARE (1) WHE THER THE ACTIVITIES OF THE SOCIETY ARE GENUINE, AND (2) WHET HER THE PURPOSE OF THE SOCIETY IS CHARITABLE. IN THE INSTANT CASE, ON THE BASIS OF THE DOCUMENTS FILED IN SUPPORT THE REGISTRATION AND THE OBJECTION RAISED B Y THE ITA NO.313/VIZAG/2011. K P M ARYA VYSYA VRUDHASHRAMAM. 6 APPELLANT-REVENUE, WE HAVE EXAMINED AS TO WHETHER S UCH A CONTENTION WAS RAISED IN THE APPEAL MEMO. WE FIND T HAT NO SUCH CONTENTION HAS BEEN TAKEN. THE CONTENTS NOW RAISED IS THAT THE APPLICANT-RESPONDENT HAD NOT PRODUCED THE SMRITI P ATRA AND NIYAMAWALI OF THE APPELLANT. THE FINDING RECORDED BY THE COMMISSIONER OF INCOME-TAX WAS DOCUMENTS NOT OF THI S ASSESSEE BUT OF ITS PREDECESSOR IN TITLE. APART FRO M THE ABOVE, AND CONSIDERING THE FINDING OF THE COMMISSIONER, IT IS EVIDENT THAT MERELY BY OBSERVING THAT THE OBJECTS OF THE SO CIETY WERE NOT CHARITABLE, CANNOT BE A GROUND FOR REFUSING TO GRAN T REGISTRATION. THE COMMISSIONER HAD TO APPLY THE TEST WHETHER THE ACTIVITIES ARE GENUINE AND ITS OBJECT CHARITABLE. CONSIDERING THE ABOVE, THE TRIBUNAL HAVING COME TO THE CONCLUSION THAT THE ASSESSEE HAD SATISFIED THE COND ITIONS FOR REGISTRATION UNDER SECTION 12AA OF THE ACT AS TO BO TH THE OBJECTS AND IN THE ABSENCE OF ANY OTHER MATERIAL, THE QUEST ION OF LAW AS FRAMED CANNOT ARISE AND, CONSEQUENTLY, THE APPEAL I S DISMISSED. 6.4 THE HONBLE KARNATAKA HIGH COURT IN THE CASE OF SANJEEVAMMA HANUMANTHE GOWDA CHARITABLE TRUST V. DIT (EXEMPTION ) [(2006) 285 ITR 327 (KARN)] AT PAGE 329 HELD AS FOLLOWS:- HAVING REGARD TO THE SCHEME OF SECTIONS 11, 12 AND 13 ULTIMATELY WHAT THE COMMISSIONER HAS TO LOOK INTO I S NOT THE SOURCE OF INCOME TO THE TRUST BUT WHETHER SUCH INCO ME IS APPLIED FOR CHARITABLE OR RELIGIOUS PURPOSES. THE SATISFACT ION OF THE COMMISSIONER SHOULD BE REGARDING THE APPLICATION OF THE INCOME OF THE TRUST FOR THE AFORESAID PURPOSES WHICH ONLY ENTITLES THE ASSESSEE TO CLAIM EXEMPTION. FOR ARRIVING AT SUCH S ATISFACTION PRIMARILY HE HAS TO LOOK AT THE OBJECT OF THE TRUST , WHEN THE SAME IS REDUCED INTO WRITING IN THE FORM OF TRUST DEED. IF ON THE DATE OF THE APPLICATION THE TRUST HAS RECEIVED INCOME FROM ITS PROPERTY, THEN FIND OUT HOW THE SAID INCOME HAS BEEN EXPENDED , AND WHETHER IT CAN BE SAID THAT THE INCOME IS UTILIZED TOWARDS CHARITABLE AND RELIGIOUS PURPOSES, I.E., TOWARDS TH E OBJECT OF THE TRUST. THEREFORE, FOR THE PURPOSE OF REGISTRATION U NDER SECTION 12AA OF THE ACT, WHAT THE AUTHORITIES HAVE TO SATIS FY IS THE GENUINENESS OF THE ACTIVITIES OF THE TRUST OR INSTI TUTION AND HOW THE INCOME DERIVED FROM THE TRUST PROPERTY IS APPLI ED TO ITA NO.313/VIZAG/2011. K P M ARYA VYSYA VRUDHASHRAMAM. 7 CHARITABLE OR RELIGIOUS PURPOSE AND NOT THE NATURE OF THE ACTIVITY BY WHICH THE INCOME WAS DERIVED BY THE TRUST. SUB-SECTION (3) OF SECTION 12AA OF THE ACT PROVIDE S THAT WHERE A TRUST OR AN INSTITUTION HAS BEEN GRANTED REGISTRATI ON UNDER CLAUSE (B) OF SUB-SECTION (1) AND SUBSEQUENTLY THE COMMISS IONER IS SATISFIED THAT THE ACTIVITIES OF SUCH TRUST OR INST ITUTION ARE NOT GENUINE OR ARE NOT BEING CARRIED OUT IN ACCORDANCE WITH THE OBJECTS OF THE TRUST OR INSTITUTION, AS THE CASE MA Y BE, HE SHALL PASS AN ORDER IN WRITING CANCELLING THE REGISTRATIO N OF SUCH TRUST OR INSTITUTION. THEREFORE, SUFFICIENT SAFEGUARD IS PROVIDED UNDER THE ACT FOR CANCELLATION OF REGISTRATION OBTAINED B Y THE ASSESSEE, IN THE EVENT OF ITS MISUSING THOSE PROVISIONS. 6.5 THIS IS A CASE WHERE THE CIT DOES NOT DISPUTE THE CHARITABLE NATURE OF THE OBJECTS OF THE ASSESSEE. HE IN FACT ACKNOWLEDGE S THAT THE ASSESSEE IS CONSTRUCTING HOME FOR AGED NEAR LANKALAKODERU VILLA GE. WHILE SO, BY TAKING AN INSTANCE OF THE ASSESSEES ALLEGED EXCESS PAYMENT O F ADVANCE, FOR PURCHASE OF LAND, THE CIT REJECTED THE REGISTRATION. THESE, IN OUR VIEW, ARE NOT CORRECT. FIRSTLY ON THE FACTS THE ASSESSEE HAS DEMONSTRATED THAT IT HAS NOT GIVEN AN ADVANCE OF RS.12,00,000 FOR THE PURCHASE OF LAND. THIS IS NOT FACTUALLY CORRECT. THE ASSESSEE HAS GIVEN RS.6,00,000 ON 7 TH JANUARY, 2010 BY ACCOUNT PAYEE CHEQUES TO DIFFERENT PARTIES CITED ABOVE AND THIS A MOUNT WAS RETURNED IN MARCH, 2010 ITSELF. THE ASSESSEE SUBMITS THAT THE ADVANCES WERE PAID WITH AN INTENTION TO PURCHASE LAND AND AS ULTIMATELY THE TRANSACTION DID NOT MATERIALIZE, THE AMOUNT WAS RETURNED. SECONDLY, INSOFAR AS THE PAYME NT OF ADVANCE OF RS.8,00,000 IS CONCERNED, THE ASSESSEE HAS PROVED T HAT THE SAME WAS NOTHING BUT AN ADVANCE MADE TO RADHA KRISHNA SITARAMANJANEY A GENERAL STORES FOR PURCHASE OF CONSTRUCTION MATERIALS. THIS FACT IS EV IDENT FROM THE BALANCE SHEET OF THE ASSESSEE AS ON 31 ST MARCH, 2010, COPY OF WHICH IS AVAILABLE IN PAPER B OOK PAGE NO.32. THE LAND PURCHASED WAS ONLY TO THE EXTE NT OF RS.6,40,000. THERE IS NO ALLEGATION THAT THERE WAS DIVERSION OF FUNDS FOR NON-CHARITABLE PURPOSES BY THE ASSESSEE. AS THERE IS NO SUCH ALLEGATION, THE REGIS TRATION CANNOT BE DENIED. THE OBSERVATION THAT THE ASSESSEE HAS LACK OF FINANCIAL DISCIPLINE IN MANAGING THE ITA NO.313/VIZAG/2011. K P M ARYA VYSYA VRUDHASHRAMAM. 8 AFFAIRS, CANNOT BE A GROUND FOR REJECTION OF REGIS TRATION. IN VIEW OF THE ABOVE DISCUSSION, WE ALLOW THE APPEAL OF THE ASSESSEE AND DIRECT THE CIT TO GRANT REGISTRATION TO THE ASSESSEE-SOCIETY U/S 12AA OF TH E ACT. 7. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF FEBRUARY, 2014. SD/- SD/- ( SAKTIJIT DEY ) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER VISAKHAPATNAM; DATED : 25 TH FEBRUARY, 2014. DEVDAS* COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT, RAJAHMUNDRY . 4. CIT. 5. DR, ITAT, VISAKHAPATNAM. 6. GUARD FILE. BY ORDER, //TRUE COPY// (SENIOR PRIVATE SECRETARY) ITAT, VISAKHAPATNAM