Appeal details
Counselvise Citation
[2011] 134 COUNSELVISE.COM (IT) 4104 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 6 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-04-2011
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
G
Next Hearing Date
21-03-2011
Assessment Year
2008-2009
Appeal Filed On
21-10-2008
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO.3182 & 3183/DEL/2008 ASSESSMENT YEARS : NA SOCIETY FOR THE SMALL & MEDIUM EXPORTERS, B-488, VASANT KUNJ ENCLAVE, DELHI 110 079. VS. DIRECTOR OF INCOME TAX (EXEMPTIONS), DELHI. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANIL GUPTA, CA REVENUE BY : SHRI AMRIT KUMAR, SR. DR ORDER PER I.P. BANSAL, JUDICIAL MEMBER BOTH THESE APPEALS ARE FILED BY THE ASSESSEE. THEY ARE DIRECTED AGAINST THE CONSOLIDATED ORDER PASSED BY THE DIRECTOR O F INCOME TAX (EXEMPTIONS)-DELHI [FOR SHORT DIT (E)] WHEREBY DIT (E ) HAS REJECTED THE REQUEST OF THE ASSESSEE FOR GRANT OF REGISTRATION U/S 12A( A) AND ALSO EXEMPTION U/S 80G. GROUNDS OF APPEAL IN BOTH THE APPE ALS READ AS UNDER: - ITA NO.3182/DEL/2008 1. BECAUSE ON A PROPER CONSIDERATION OF FACTS AND CIRCUMSTANCES OF THE CASE, THE DIRECTOR OF INCOME TAX (EXEMPTIONS) WAS NOT JUSTIFIED IN REFUSING REGISTRATION U/S 12A(A) OF THE IT ACT, 1961, WHICH ORDER IS CONTRA RY TO FACTS, BAD IN LAW AND BE QUASHED. 2. BECAUSE THE APPELLANT SOCIETY EXISTING SOLELY FOR CHARITABLE PURPOSES, THE DIRECTOR OF INCOME TAX (EXEMPTIONS) WAS NOT JUSTIFIED IN REFUSING REGISTRATION U/S 12A(A) OF THE ACT. ITA NOS.3182 & 3183/DEL/2008 2 U/S 12A(A) OF THE ACT. 3. BECAUSE THE DIRECTOR OF INCOME TAX (EXEMPTIONS) HAS NOT APPRECIATED THE FACTS AND CIRCUMSTANCES OF THE CASE AND HAS ARBITRARILY REFUSED REGISTRATION. 4. BECAUSE THE DIRECTOR OF INCOME TAX (EXEMPTIONS) HAS NOT JUSTIFIED IN PASSING A CONSOLIDATED ORDER U/S 12AA(1)(B) AND U/S 80G, BOTH ORDER SHOULD HAVE BEEN PASSED INDEPENDENTLY. ITA NO.3183/DEL/2008 1. BECAUSE ON A PROPER CONSIDERATION OF FACTS AND CIRCUMSTANCES OF THE CASE, THE DIRECTOR OF INCOME TAX (EXEMPTIONS) WAS NOT JUSTIFIED IN REFUSING REGISTRATION U/S 12A(A) OF THE IT ACT, 1961, WHICH ORDER IS CONTRA RY TO FACTS, BAD IN LAW AND BE QUASHED. 2. BECAUSE THE APPELLANT SOCIETY EXISTING SOLELY FOR CHARITABLE PURPOSES, THE DIRECTOR OF INCOME TAX (EXEMPTIONS) WAS NOT JUSTIFIED IN REFUSING REGISTRATION U/S 12A(A) OF THE ACT. 3. BECAUSE THE DIRECTOR OF INCOME TAX (EXEMPTIONS) HAS NOT APPRECIATED THE FACTS AND CIRCUMSTANCES OF THE CASE AND HAS ARBITRARILY REFUSED REGISTRATION. 4. BECAUSE THE DIRECTOR OF INCOME TAX (EXEMPTIONS) HAS NOT JUSTIFIED IN PASSING A CONSOLIDATED ORDER U/S 12AA(1)(B) AND U/S 80G, BOTH ORDER SHOULD HAVE BEEN PASSED INDEPENDENTLY. 2. THE ASSESSEE IS A SOCIETY FORMED UNDER MEMORANDUM OF ASSOCIATION AND RULES AND REGULATIONS, COPY OF WHICH IS PLACED AT PAGES 37 TO 49 OF THE PAPER BOOK AND IS REGISTERED BY THE REGISTRAR OF SOCIETIES, GOVERNMENT OF NCT OF DELHI, DELHI VIDE RE GISTRATION NO.S/58510/2007 ON 1 ST MAY, 2007. COPY OF CERTIFICATE OF REGISTRATION IS PLACED AT PAGE 50 OF THE PAPER BOOK. FOR THE FIRST FINANCIAL YEAR ENDING ON 31 ST MARCH, 2008, AS PER COMPUTATION OF INCOME FILED BY THE ASSESSEE IN THE RETURN OF INCOME FILED ON 30 TH SEPTEMBER, 2008 COPY OF ITA NOS.3182 & 3183/DEL/2008 3 WHICH IS PLACED AT PAGES 11-26, THE INCOME FROM OTHE R SOURCES HAS BEEN SHOWN AT ` 2,25,86,589/-. FROM THE SAID AMOUNT, APPLICATION OF INCOME HAS BEEN CLAIMED AT ` 1,92,30,363/- AND ACCUM ULATED INCOME/SET APART INCOME IS CLAIMED AT ` 33,56,226/-, WHICH IS WITHIN THE PERMISSIBLE LIMIT OF 15%. IN THIS MANNER, THE RET URN OF INCOME HAS BEEN FILED AT NIL. 3. THE ASSESSEE BEING A SOCIETY, FOR THE PURPOSE OF SEEKIN G REGISTRATION U/S 12A OF THE ACT AND FOR THE PURPOSE OF SEEKING APPROVAL U/S 80G FILED TWO APPLICATIONS WITH DIT (E) ON 14 TH FEBRUARY, 2008 IN FORM NO.10A AND 10G OF THE ACT. LEARNED DIT (E) RE QUIRED THE ASSESSEE TO FILE CERTAIN DOCUMENTS WHICH ARE LISTED AT PA GE 1 AT SL. NO.(I) TO (VI). IN RESPONSE, THE ASSESSEE FILED THE DETAI LS AND FROM EXAMINATION OF INCOME AND EXPENDITURE ACCOUNT, IT W AS NOTICED BY LEARNED DIT (E) THAT THE ASSESSEE IS ENGAGED IN THE COMM ERCIAL ACTIVITY, HENCE, HE ISSUED A SHOW CAUSE NOTICE DATED 21 ST APRIL, 2008 TO THE ASSESSEE TO REQUIRE IT TO EXPLAIN AS TO HOW THOSE ACT IVITIES ARE CHARITABLE IN NATURE WITHIN THE MEANING OF SECTION 2 (15) OF THE ACT. REPLIES WERE FILED DATED 13 TH MAY, 2008 AND 9 TH JUNE, 2008 WHICH HAVE BEEN STATED TO BE CONSIDERED BY LEARNED DIT (E). THE ASSESSEE ALSO HAS FILED A NOTE ON THE CHARITABLE ACTIVITY IN WHICH IT WAS MENTIONED THAT THE ASSESSEE IS ENGAGED IN THE ACTIVITY OF PROVIDIN G HELP TO THE EXPORTERS. IT IS PROVIDING ASSISTANCE REGARDING BETTER AND COST EFFECTIVE PACKAGING. IT IS ORGANIZING EXHIBITIONS TO PROMOTE SA LES. ON THESE SUBMISSIONS OF THE ASSESSEE, LEARNED DIT (E) HAS FOUND THAT INCOME AND EXPENDITURE STATEMENT FOR FINANCIAL YEAR 2007-08 (UPTO 15 TH MARCH 2008) REVEALED THAT THE ASSESSEE IS ENGAGED IN A COMMERC IAL ACTIVITY VIDE WHICH TRADE FAIR HAS BEEN ORGANIZED. THE ASSESSEE HAS TAKEN SPACE ON RENT BY MAKING OF PAYMENT OF LICENCE FEE OF ` 1,25,00,000/- AND IT HAS INCURRED EXHIBITION EXPENSES OF ` 52,42,998 /-. IT HAS ALSO INCURRED SEVERAL OTHER EXPENSES RELATING TO ORGANIZING OF EXHIBITIONS. ITA NOS.3182 & 3183/DEL/2008 4 THUS, THE INCOME HAS BEEN EARNED BY GIVING SPACE TO AN Y ONE WHO WAS DESIRING TO PARTICIPATE IN THE EXHIBITION. FAIR CHA RGES OF ` 2,50,65,900/- HAVE BEEN EARNED FROM VARIOUS PARTIES WHO HAVE PARTIC IPATED IN THE EXHIBITION. IT HAS ALSO EARNED ADVERTISEMENT REVENUE OF ` 1,45,000/- AND, THUS, THE TOTAL REVENUE EARNED IS ` 2,54,17,927/ -. THE SERVICE TAX OF ` 4,23,065/- HAS BEEN PAID AND A PROFIT OF ` 43,6 3,858/- HAS BEEN EARNED. THEN, LEARNED DIT (E), MAKING REFERENCE TO THE PROVISO INSERTED IN SECTION 2 (15) W.E.F. ASSESSMENT YEAR 2009-1 0 AND AFTER NARRATING THE SAID PROVISO, HAS OBSERVED THAT W.E.F. ASSE SSMENT YEAR 2009-10, A CHARITABLE INSTITUTION ENGAGED IN THE ACT IVITY BEING ADVANCEMENT OF ANY OTHER PROJECT OF PUBLIC UTILITY CAN NEITHER CARRY ON ANY TRADE, COMMERCE NOR BUSINESS OR CAN PROVIDE ANY SER VICE IN RELATION TO ANY TRADE, COMMERCE OR BUSINESS FOR A FEE, CESS OR ANY OTHER CONSIDERATION. 4. THE ASSESSEE HAS CARRIED OUT A COMMERCIAL ACTIVITY ON LY OF TAKING THE PREMISES ON HIRE, INCURRING EXPENSES TO ORGANIZE EX HIBITION AND, THEREAFTER, INVITING THE PARTICIPANTS TO TAKE SPACE I N THE EXHIBITION AND CHARGE THE PARTICIPANTS FOR TAKING SUCH SPACE IN THE E XHIBITION. SUCH ACTIVITY IS SYSTEMATIC, AND ORGANIZED VIDE WHICH THE A SSESSEE HAS EARNED THE INCOME AND SUCH ACTIVITY WILL BE A COMMER CIAL ACTIVITY. THE INCOME HAS BEEN EARNED FROM ANY ONE WHO IS INTERESTED IN TAKING SPACE AND PARTICIPATE IN THE EXHIBITION, THEREFORE, THE ACTIVITY OF ORGANIZING THE EXHIBITION IS A COMMERCIAL ACTIVITY A ND THE CASE OF THE ASSESSEE IS COVERED BY THE PROVISO TO SECTION 2 (15), THE REFORE, THE ASSESSEE IS NOT ENTITLED TO EXEMPTION OF INCOME AS ITS ACT IVITIES ARE NOT CHARITABLE. IN THIS MANNER, THE REQUEST OF THE ASSESSEE FOR GRANT OF REGISTRATION U/S 12A AND GRANT OF EXEMPTION U/S 80-G H AS BEEN REJECTED VIDE THE IMPUGNED ORDER DATED 24 TH JULY, 2008. AGGRIEVED, THE ASSESSEE HAS FILED TWO SEPARATE APPEALS AGITATING THEREIN THE ACTION OF ITA NOS.3182 & 3183/DEL/2008 5 THE DIT (E) IN REFUSING THE GRANT OF REGISTRATION U/S 12A AND REJECTING THE REQUEST OF THE ASSESSEE FOR GRANT OF EXEMPTION U/S 80 -G. 5. LEARNED AR OF THE ASSESSEE HAS FILED BEFORE US SYNOPSIS O F HIS SUBMISSIONS/ARGUMENTS. ACCORDING TO THOSE ARGUMENTS, THE ASSESSEE SOCIETY IS REGISTERED UNDER SOCIETIES REGISTRATION ACT. ITS AIMS AND OBJECTS ARE DULY RECORDED IN THE MEMORANDUM OF ASSOCIA TION. THOSE OBJECTS ARE CHARITABLE IN NATURE. ALL THE DETAILS AN D DOCUMENTS CALLED FOR BY THE DIT (E) WERE DULY PRODUCED. THE ORDER O F DIT (E) IS A NON- SPEAKING ONE SO AS IT RELATES TO NON-GRANT OF DEDUCTION U/S 80G(5) AS THE ASSESSEE HAS FULFILLED ALL THE CRITERIA AND THE GRAN T OF EXEMPTION COULD NOT BE DENIED TO THE ASSESSEE. ACCORDING TO LEAR NED AR, FOR CONSIDERING THE CLAIM OF THE ASSESSEE U/S 80G, THE ASSESSEE W AS REQUIRED TO FULFILL THE FOLLOWING SEVEN CONDITIONS WH ICH HAVE BEEN FULFILLED BY THE ASSESSEE:- 1. ANY INCOME NOT LIABLE FOR INCLUSION IN TOTAL INCO ME U/S 11,12, 10 (23AA)/(23C) : NA 2. TRANSFER/APPLICATION OF INCOMES/ASSETS NOT FOR OTHER THAN CHARITABLE PURPOSES: P.B. ESTABLISHES IT; 3. NOT FOR BENEFIT OF ANY PARTICULAR RELIGIOUS COMMU NITY OR CASTE: P.B. ESTABLISHES IT; 4. MAINTAINS REGULAR BOOKS OF ACCOUNT : P.B ESTABLISHES IT; 5. CONSTITUTED/REGISTERED AS TRUST/SOCIETY UNDER LAW OF THE LAND: P.B. ESTABLISHES IT. 6. DONATIONS MADE AFTER 31.3.92 AND FUND/INSTITUTION APPROVED BY CIT : NA. 7. FUND/INSTITUTION APPROVED U/C-VI, ABOVE, FOR FY 2 007-08 : NA 6. HE FURTHER SUBMITTED THAT CHARITABLE PURPOSE AS FOU ND IN SECTION 2 (15) ALSO COVERS ADVANCEMENT OF ANY OTHER OBJECT O F GENERAL PUBLIC UTILITY. HE SUBMITTED THAT THE ASSESSEE BEING ENGAGED IN THE ACTIVITY ITA NOS.3182 & 3183/DEL/2008 6 OF PROMOTING THE PRODUCE AND SERVICES OF ITS MEMBERS/PA RTICIPANTS WHICH IS AN AIM AND OBJECT OF GENERAL PUBLIC UTILITY WHICH FALLS WITHIN THE AMBIT OF CHARITABLE ACTIVITY AS DEFINED IN SEC TION 2 (15) OF THE ACT. HE SUBMITTED THAT THE CASE OF THE ASSESSEE IS AT PAR WITH THOSE OF PHDCCI, FICCI, ASSOCHAM, ETC. AND, HENCE, ITS APPLIC ATION FOR REGISTRATION COULD NOT BE REJECTED ON THE GROUND THA T THE ASSESSEE DOES NOT CARRY OUT CHARITABLE ACTIVITY. HE ALSO MADE REFERENCE TO CIRCULAR NO.416 DATED 11 TH APRIL, 1985 WHEREIN IT HAS BEEN SPECIFIED THAT IF THE ASSESSEE SATISFIED ALL THE FIVE CONDITIONS LIST ED IN SECTION 80G (5), THEN, IT SHALL BE ENTITLED FOR EXEMPTION U/ S 80G. CIRCULAR NO.11/2008 DATED 19 TH DECEMBER, 2008 IN WHICH IT HAS BEEN CLARIFIED THAT THE NEWLY INSERTED PROVISO TO SECTION 2 (15) WOU LD NOT APPLY IN RESPECT OF THE FIRST THREE LIMBS OF SECTION 2 (15) I.E ., RELIEF TO THE POOR, EDUCATION AND MEDICAL RELIEF AND, THUS, THE ACTIVITY WILL RETAIN THE CHARACTER OF CHARITABLE PURPOSE EVEN IF IT INCIDENTA LLY INVOLVES THE CARRYING ON OF COMMERCIAL ACTIVITIES. REFERENCE IN THIS REGARD WAS MADE TO THE DECISION OF BANGALORE ITAT IN THE CASE OF PRASANNA TRUST VS. DIT (E) 36 SOT 136. 7. HE FURTHER SUBMITTED THAT THE ALLEGATIONS OF DIT ( E) THAT THE ASSESSEE IS ENGAGED IN COMMERCIAL ACTIVITY IS CONTRARY TO THE RECORD BECAUSE THE ASSESSEE SOCIETY IS NEWLY INCORPORATED IN MAY, 2007 AND IT HAS STARTED ITS OPERATION SOLELY WITH NON-PROFIT MOTIVE AND FOR PROMOTION OF THE PRODUCTS OF ITS MEMBERS IN THE SPECIFI ED FIELDS AND WAS LACKING MUCH EXPERIENCE IN THIS REGARD. WHILE OR GANIZING THE EXHIBITION OR TRADE FAIRS ONE AND ALL INCLUDING THE ASSESSEE SOCIETY, FOR REALIZING ITS AIMS AND OBJECTS WHICH INCLUDED PROMOTIO N OF THE PRODUCTS AND SKILL OF ITS MEMBERS/PARTICIPANTS, OR/HAS TO EXIST AN D COMPETE IN THE BUSINESS AND ECONOMIC ENVIRONMENT (WHICH IS/MIGHT B E COMMERCIAL OR PROFIT ORIENTED) AND, THEREFORE, IT H AS TO INCUR COST AT RATES WHICH ARE BEING PAID BY ONE AND ALL, HAS NOT CA RRIED OUT ACTIVITIES ITA NOS.3182 & 3183/DEL/2008 7 FOR BUSINESS/PROFIT PURPOSE AND THESE ARE WITH NON-PROFI T MOTIVE AND, THEREFORE, IT HAS TO CHARGE THE REVENUE AT COMMENSURA TE RATES AS MARKET FORCES ARE OUT OF BOUND AND CONTROL OF THE ASSE SSEE SOCIETY. HE SUBMITTED THAT PROFIT/GAIN/SURPLUS IS A NUMERICAL RE SULT OF REVENUE- INCOME AND EXPENDITURE FOR EARNING FORMER WHICH CAN EITHER BE POSITIVE OR NEGATIVE AND IT IS NOT NECESSARY THAT THE A SSESSEE WILL ALL ALONE EARNS INCOME OUT OF IT. HE SUBMITTED THAT THOUG H FOR FINANCIAL YEAR 2007-08 A GAIN OF ` 33.56 LAC HAS BEEN EARNED B UT IN SUBSEQUENT YEARS I.E., FOR FINANCIAL YEAR 2008-09 AND 2009-10 I T HAS INCURRED LOSS OF ` 42.63 LACS AND 50,000/- APPROXIMATELY. HE SUBMITTE D THAT PROFIT AND GAINS, IF ANY OCCURS TO ASSESSEE, WAS ONLY TO BE UTILIZED FOR THE PURPOSE OF PROMOTION OF THE AIMS AND OBJECT OF THE ASSESSEE SOCIE TY. HE ALSO RELIED UPON THE FOLLOWING DECISIONS TO CLAIM THAT ASSESSE ES REQUEST HAS WRONGLY BEEN REJECTED:- I) CIT VS. SCOPE (2009) (DELHI) 186 TAXMAN 142 II) 18 SOT 563 (DELHI) (TM) GREATER KAILASH-II WELFA RE ASSN. VS. DIT (E) III) 106 ITD 531 (DELHI) (2007) AGARWAL MITRA MANDA L TRUST VS. DIT (E) IV) 11 SOT 632 (DELHI) (SB) (2007) SAMAJ KALYAN PAR ISHAD VS. ITO V) 303 ITR 111 (DELHI) (2008) DIT VS. MITSUI AND CO. ENVIRONMENTAL TRUST. VI) 308 ITR 76 (DELHI) (2009) DIT (E) VS. JAPAN CHAM BER OF COMMERCE & IND. VII) 11 SOT 737 (DELHI) (2007) DCIT VS. BEER SHIVA E DUCATIONAL SOCIAL WELFARE SOCIETY. VIII) M.P. MADHYAM VS. JCIT (2004) (INDORE) 89 TTJ 7 70 IX) CIT VS. COSMOPOLITAN EDUCATION SOCIETY (2000) (RA J) 244 ITR 494. ITA NOS.3182 & 3183/DEL/2008 8 X) CIT VS. AHMEDABAD RANA CASTE ASSOCIATION (SC) (1983) 140 ITR 1. XI) 55 ITR 722 (SC) (1965) CIT VS. ANDHRA CHAMBER OF COMMERCE. XII) DIRECTOR OF INCOME TAX VS. BHARAT DIAMOND BOURSE (2003) (SC) 126 TAXMAN 365 XIII) 181 ITR 354 (SC) (1990) P.C. RAJA RATNAM INSTI TUTION VS. MCD XIV) 246 ITR 452 (GUJ) (2000) N.N. DESAI CHARITABLE TRUST XV) 252 ITR 171 (AP) (2001) SRIRAMAKRISHNA SEWA ASHRA M. XVI) 256 ITR 690/121 TAXMAN 451 (GUJ) (2002) ORPAT CHARITABLE TRUST XVII) 101 ITR 234 (SC) (1975) SOLE TRUSTEE, LOKA SHI KSHANA TRUST VS. CIT XVIII) 118 ITD 207 (ASR.) (2009) GURU GOBIND SINGH E DUCATIONAL SOCIETY VS. CIT XIX) ACIT VS. SOUTH POINT MONTESSORI SCHOOL (2007) (GA UHATI) (TM) 107 ITD 65. XX) 123 ITD 317 (LUCK.) (2010) KALYANAM KAROTI VS. C IT. 8. ON THE OTHER HAND, RELYING UPON THE ORDER PASSED B Y THE DIT (E), IT WAS PLEADED BY LEARNED DR THAT THE CLAIM OF THE A SSESSEE REGARDING REGISTRATION U/S 12A AND SECTION 80G HAS RIGHTLY BEEN REJECTED BY THE DIT (E) AND HIS ORDER SHOULD BE UPHELD. LEARNED DR P LEADED THAT DEFINITION OF CHARITABLE PURPOSE GIVEN IN SECTION 2 (15) HAS BEEN AMENDED BY THE PROVISO AND THE ACTIVITY OF THE ASSESSEE FALLS WITHIN THAT PROVISO, THEREFORE, THE CLAIM OF THE ASSESSEE HAS RI GHTLY BEEN REJECTED BY THE DIT (E). 9. IN THE REJOINDER, IT WAS SUBMITTED BY LEARNED AR T HAT THE PROVISO IS APPLICABLE ONLY FROM ASSESSMENT YEAR 2009-10. THE AP PLICATION OF THE ASSESSEE AS WELL AS INITIAL YEAR FOR WHICH THE ASSESSEE I S SEEKING REGISTRATION AND EXEMPTION U/S 80G IS PRIOR TO THAT YE AR. THEREFORE, AT ITA NOS.3182 & 3183/DEL/2008 9 LEAST FOR ASSESSMENT YEAR 2008-09 THE CLAIM OF THE ASSESSEE COULD NOT BE REJECTED. 10. WE HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIONS I N THE LIGHT OF THE MATERIAL PLACED BEFORE US. COPY OF BRIEF NOTE O F ACTIVITIES FILED BY THE ASSESSEE BEFORE THE DIT (E) IS PLACED AT PAGE 57 OF THE PAPER BOOK THE TEXT OF WHICH IS AS UNDER:- BRIEF NOTE ON THE ACTIVITIES OF THE SOCIETY BRIEF NOTE ON THE ACTIVITIES OF THE SOCIETY BRIEF NOTE ON THE ACTIVITIES OF THE SOCIETY BRIEF NOTE ON THE ACTIVITIES OF THE SOCIETY . SOCIETY FOR THE SMALL & MEDIUM EXPORTERS IS PROMOTED WI TH THE NATION CAUSE OF PROMOTION OF EXPORTS OF INDIAN HAND ICRAFTS TO OTHER PARTS OF THE WORLD. IT, NOT ONLY, PROMOTES THE INDI AN CULTURE IN THE WORLD, AT THE SAME TIME, IT HELPS US PROVI DING JOB TO THOUSANDS OF PERSONS, PIONEER IN THEIR TRADITIONAL AR T BUT HAVE LIMITED MARKET LOCALLY. MOREOVER THEY DO NOT GET THE ADE QUATE MARGIN ON THEIR PRODUCTS. THE MEMBERS OF THE SOCIETY, WHO ARE MAINLY EXPORTERS, ORGANIZE THE MARKET AND PEOPLE ENGAG ED IN THESE ACTIVITIES PROVIDE MATERIAL AND TOOLS, GET THE ITEMS PRODUCED, WITH THE HELP OF BASIC MACHINES TO ACCELERATE THE PRODUCTION, SO THAT THESE SMALL ARTIST OR LABOUR EARN ADE QUATE INCOME FOR THEIR WORK. IN TURN, NATION EARNS LOT OF FOREIGN EXCHANGE FOR THE VALUE OF MATERIAL EXPORTED. THE SOCIETY REPRESENTS THERE EXPO RTERS MEMBERS TO THE GOVT. AND SEEK RELIEF IN POLICIES TO PRO TECT THE INTEREST OF LARGE COMMUNITY INVOLVED THESE ACTIVITIES. I T PROVIDES A COMMON PLATFORM FOR EXPORTERS AS WELL AS BUYERS THRO UGH ORGANIZED EXHIBITIONS TO PROMOTE THE INDIAN PRODUCTS. I T ALSO HELD CONFERENCES AND MEETINGS TO PROMOTE INDIAN HANDIC RAFTS ITEMS IN THE WORLD AND DESIGN AND SEEK SUITABLE AMENDM ENTS IN THE NATIONAL POLICIES. IN VIEW OF THE ABOVE, SOCIETY PROPOSE TO UNDER TAKE FOLLOWING ACTIVITIES. 1. TO REPRESENT INDIAN HANDICRAFTS SOCIETY, WHO EARN TH EIR LIVING HOOD THROUGH THEIR ART TO THE GOVT. 2. TO REPRESENT EXPORTERS FOR MAKING POLICIES TO PROMOTE EXPORTS OF INDIAN HANDICRAFTS. 3. TO ORGANIZE EXHIBITIONS TO PROVIDE INTERNATIONAL PLA TFORM FOR EXPORTERS AND BUYERS. 4. TO ORGANIZE MEETINGS, CONFERENCES AND SEMINARS TO DEVELOP NEW AVENUES POLICIES FOR THE PROMOTION OF EXP ORT. 5. TO ASSIST THE EXPORTERS IN THE DEVELOPMENT OF THE PROD UCTS AS PER INTERNATIONAL STANDARDS FOR EASY ACCESSIBILITY I N THE INTERNATIONAL MARKET. ITA NOS.3182 & 3183/DEL/2008 10 ACTIVITIES HELD TILL 29-02-2008. THE SOCIETY HAD HELD ONE EXHIBITION FROM 01-03-2008 TO 04-03- 2008 IN WHICH APPROX. 230 EXPORTERS PARTICIPATED. 11. IT IS NOT EVEN THE CASE OF DIT (E) THAT PRIOR TO INSERTION OF PROVISO TO SECTION 2 (15) THE MAIN OBJECT OF THE ASSESSEE DOES N OT FALL WITHIN THE DEFINITION OF CHARITABLE PURPOSE AS ENUMERATED IN SECTION 2 (15) OF THE ACT WHICH INCLUDES THE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY. SECTION 2 (15) AS AMENDED W.E.F. ASSESSMENT YEAR 2009-10 READ AS UNDER:- (15) CHARITABLE PURPOSE INCLUDES RELIEF OF THE PO OR, EDUCATION, MEDICAL RELIEF, AND THE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY: PROVIDED THAT THE ADVANCEMENT OF ANY OTHER OBJECT OF GENE RAL PUBLIC UTILITY SHALL NOT BE A CHARITABLE PURPOSE, IF IT INVOLVES THE CARRYING ON OF ANY ACTIVITY IN THE NATURE OF TRADE, COMM ERCE OR BUSINESS, OR ANY ACTIVITY OF RENDERING ANY SERVICE IN RELATION TO ANY TRADE, COMMERCE OR BUSINESS, FOR A CESS OR FEE O R ANY OTHER CONSIDERATION, IRRESPECTIVE OF THE NATURE OF THE USE OR APPLICATION, OR RETENTION, OF THE INCOME FROM SUCH ACTIV ITY. 12. IT HAS BEEN CLEARLY BROUGHT OUT IN THE ORDER PASSE D BY THE DIT (E) THAT THE ONLY ACTIVITY WHICH HAS BEEN PERFORMED BY T HE ASSESSEE DURING THE INITIAL YEAR IS HOLDING AN EXHIBITION FRO M 1 ST MARCH, 2008 TO 4 TH MARCH, 2008 IN WHICH 230 EXPORTERS HAD PARTICIPATED . COPY OF AUDITED ACCOUNTS FOR THE SAID YEAR ARE FILED AT PAGES 1 TO 10 OF THE PAPER BOOK. THE RECEIPTS IN THE INCOME AND EXPENDIT URE ACCOUNT, APART FROM TDS COLLECTED AND SERVICE TAX COLLECTED A RE FOLLOWING AMOUNTS:- INCOME INCOME INCOME INCOME AMOUNT AMOUNT AMOUNT AMOUNT BY ADVERTISEMENT CHARGES RECD. 140,000.00 BY FAIR CHARGES RECD. 22,234,562.00 BY RENT RECD. 76,027.00 BY SUBSCRIPTION & MEMBERSHIP FEE RECD. 136,000.00 ITA NOS.3182 & 3183/DEL/2008 11 13. AGAINST THOSE CONSOLIDATED RECEIPTS OF ` 2,25,86,58 9/-, THE ASSESSEE HAS INCURRED ` 1,92,30,362.70 ON ACCOUNT OF VAR IOUS EXPENSES RELATING TO EXHIBITION AND IT INCLUDE DEPREC IATION OF `72,243.85 AND EXCESS OF INCOME OVER EXPENDITURE AMOU NTING TO ` 33,56,226/- HAS BEEN CARRIED TO THE BALANCE SHEET UND ER THE HEAD CURRENT LIABILITY. NONE OF THE ITEMS SHOWN IN THE EXPENDITURE RELATE TO THE APPLICATION OF INCOME BY THE ASSESSEE ON THE AIMS AN D OBJECTS STATED IN THE MEMORANDUM OF ASSOCIATION. THE RECEIPTS AS WELL AS THE EXPENDITURE ARE RELATING ONLY TO THE ACTIVITY RELAT ING TO ORGANIZING THE EXHIBITION. THUS, DURING THE FINANCIAL YEAR 2007-08 , THE ASSESSEE HAS NOT INCURRED ANY EXPENDITURE ON ITS OBJECT STATED IN THE MEMORANDUM OF ASSOCIATION. RATHER, FOR EARNING INCOME IT HAS ORG ANIZED EXHIBITION OUT OF WHICH PROFIT OF ` 33,56,226.30 HAS BEEN EARNE D. SIMILARLY, ACCOUNTS FOR FINANCIAL YEAR 2008-09 (ASSESSMENT YEAR 200 9-10) ARE FILED AT PAGES 27-36 OF THE PAPER BOOK. IN THAT YEA R ALSO THE ASSESSEE HAS CARRIED OUT THE ACTIVITY OF ORGANIZING THE EXHIB ITION. 14. IT IS THE CASE OF LEARNED DIT (E) THAT THE ACTIVI TY OF THE ASSESSEE OF ORGANIZING THE EXHIBITION IS NOTHING BUT A COMMER CIAL ACTIVITY AS THE ASSESSEE IS TAKING SPACE ON RENT BY MAKING PAYMENT OF THE LICENCE FEE AND IT IS INCURRING EXPENDITURE ON ORGANIZATION OF E XHIBITION. THE SPACE IS GIVEN TO ANY ONE WHO WANTS TO PARTICIPATE IN THE E XHIBITION. THIS ACTIVITY OF THE ASSESSEE IS SYSTEMATIC AND ORGANIZED AND I S, THUS, A COMMERCIAL ACTIVITY. WE FIND THAT THIS OBSERVATION O F DIT (E) IS CORRECT ACCORDING TO THE FACTS OF THE CASE. CARRYING ON ACTI VITY OF ORGANIZING EXHIBITION, IN THE MANNER THE ASSESSEE HAS CARRIED IT, I S A COMMERCIAL ACTIVITY. NO DOUBT, FOR THE PURPOSE OF ATTAINING TH E OBJECTS THE ASSESSEE CAN DO SUCH ACTIVITY IF THOSE ARE INCIDENTAL TO THE CHARITABLE OBJECTS, BUT, AT THE SAME TIME, IT HAS TO CARRY OUT TH E CHARITABLE ACTIVITIES ALSO TO FULFILL THE OBJECTS STATED IN THE ME MORANDUM OF ASSOCIATION. NO DOCUMENT OR EVIDENCE HAS BEEN PLACED ON RECORD BY ITA NOS.3182 & 3183/DEL/2008 12 THE ASSESSEE TO SHOW THAT ANY ACTIVITY OF SUCH NATURE HAS BEEN CARRIED OUT BY THE ASSESSEE WHICH IS IN THE FULFILLMENT OF THE O BJECTS OF THE SOCIETY FOR WHICH IT HAS BEEN FORMED. NO DOUBT, AT T HE TIME OF GRANT OF REGISTRATION U/S 12A, THE CIT/DIT OR THE CONCERNED AU THORITY IS REQUIRED TO EXAMINE THE FACT THAT WHETHER OR NOT THE OBJECTS OF THE INSTITUTION ARE CHARITABLE IN NATURE AND IF THOSE OBJECTS FALLS WI THIN THE DEFINITION OF CHARITABLE PURPOSES, THEN, HE CANNOT REFUSE REGISTRAT ION TO THAT INSTITUTION AS THE QUESTION REGARDING WHETHER THE ASSESSEE FULFILLS OTHER CONDITIONS LAID DOWN IN SECTION 11 CAN BE EXAMINED AT THE TIME OF FRAMING THE ASSESSMENT. BUT, AT THE SAME TIME, ALONG WI TH EXAMINING THE OBJECTS OF THE TRUST OR INSTITUTION THE CONCERNED AUTHORITY HAS ALSO TO SATISFY HIMSELF ABOUT THE GENUINENESS OF THE ACTIVITY OF THAT INSTITUTION. THE RELEVANT PORTION OF SECTION 12AA, WHICH REGULATES SUCH SITUATION, READ AS UNDER: 12AA 12AA 12AA 12AA (1) THE COMMISSIONER, ON RECEIPT OF AN APPLICATI ON FOR REGISTRATION OF A TRUST OR INSTITUTION MADE UNDER CLAUSE ( A) OR CLAUSE (AA) OF SUB-SECTION (1) OF SECTION 12A, SHALL (A) ALL FOR SUCH DOCUMENTS OR INFORMATION FROM THE TRUS T 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 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 APPLICAN T: PROVIDED PROVIDED PROVIDED PROVIDED THAT NO ORDER UNDER SUB-CLAUSE (II) SHALL BE PASSED UNLESS THE APPLICANT HAS BEEN GIVEN A REASONABLE OPPO RTUNITY OF BEING HEARD. ITA NOS.3182 & 3183/DEL/2008 13 15. THE READING OF ABOVE SECTION WILL REVEAL THAT T HE CONCERNED AUTHORITY WHILE EXAMINING THE CLAIM OF THE ASSESSEE U/S 12A IS EMPOWERED TO CALL FOR SUCH DOCUMENTS OR INFORMATION F ROM THE APPLICANT WHICH HE THINKS NECESSARY TO SATISFY HIMSELF AB OUT THE GENUINENESS OF ACTIVITIES OF THE INSTITUTION AND HE IS A LSO EMPOWERED TO MAKE INQUIRIES IN THAT REGARD AND IT IS ONLY AFTER SUC H SATISFACTION HE WILL EITHER ACCEPT THE CLAIM OF THE ASSESSEE OR REJECT THE SAME. THUS, IT IS NOT A FORMALITY THAT THE CONCERNED AUTHORITY MERE LY ON THE BASIS OF OBJECTS OF THE TRUST WILL GRANT THE CERTIFICATE OF RE GISTRATION. IF HE IS NOT SATISFIED WITH THE GENUINENESS OF THE ACTIVITIES, THEN, HE CAN REFUSE THE GRANT OF REGISTRATION. LEARNED DIT (E) IN THE PRESEN T CASE HAS CLEARLY FOUND THAT THE ASSESSEE HAS CARRIED OUT COMMERCIAL ACTIV ITY OF ORGANIZING THE EXHIBITION AND SUCH ACTIVITY OF THE A SSESSEE IS SYSTEMATIC AND ORGANIZED. NO MATERIAL HAS BEEN PLACED BEFORE LEARNED DIT (E) TO PROVE THAT THE ASSESSEE IN THE FULFILLMENT O F ITS OBJECT HAS APPLIED ANY INCOME EARNED FROM ORGANIZING EXHIBITIO N. THUS, IT CAN BE SAFELY CONCLUDED THAT THE ASSESSEE HAS NOT CARRIED OUT AN Y CHARITABLE ACTIVITY EITHER IN THIS OR THE SUBSEQUENT YEAR. 16. HERE, IT WILL BE RELEVANT TO MENTION THE PROVISI ON OF SECTION 11 (4A). SECTION 11 REGULATES INCOME FROM PROPERTY HEL D FOR CHARITABLE OR RELIGIOUS PURPOSES. SUB-SECTION (1), (2), (3) AND (3A) REGULATE THE CIRCUMSTANCES IN WHICH SUCH INCOME IS EXEMPTED U/S 11 AN D ALSO PROVIDE THE CIRCUMSTANCES UNDER WHICH SUCH INCOME CAN BE CONSIDERED TO BE EXEMPT. SUB-SECTION 4A READ AS UNDER;- (4A) SUB-SECTION (1) OR SUB-SECTION (2) OR SUB-SEC TION (3) OR SUB-SECTION (3A) SHALL NOT APPLY IN RELATION TO ANY INC OME OF A TRUST OR AN INSTITUTION, BEING PROFITS AND GAINS OF BUSI NESS, UNLESS THE BUSINESS IS INCIDENTAL TO THE ATTAINMENT OF THE OBJECTIVES OF THE TRUST OR, AS THE CASE MAY BE, INSTITUTION , AND SEPARATE BOOKS OF ACCOUNT ARE MAINTAINED BY SUCH TRUST O R INSTITUTION IN RESPECT OF SUCH BUSINESS. ITA NOS.3182 & 3183/DEL/2008 14 17. ACCORDING TO SUB-SECTION (4A) OF SECTION 11, SUB- SECTION (1), (2), (3) AND (3A) WILL NOT BE APPLICABLE IN RELATION TO ANY INCOME OF A TRUST OR AN INSTITUTION BEING PROFITS AND GAINS OF BUSINESS, UN LESS THE BUSINESS IS INCIDENTAL TO THE ATTAINMENT OF THE OBJECTI VES OF THE TRUST OR INSTITUTION, AS THE CASE MAY BE, AND SEPARATE BOOKS OF A CCOUNT ARE MAINTAINED BY SUCH TRUST OR INSTITUTION IN RESPECT OF SU CH BUSINESS. SUB-SECTION (4A) PERMITS THE INSTITUTION TO CARRY OUT ANY BUSINESS ACTIVITY IF IT IS INCIDENTAL TO ATTAINMENT OF THE OB JECTIVES OF THE TRUST. NOWHERE IT HAS BEEN SHOWN BY THE ASSESSEE AS A MATTER OF F ACT THAT WHICH OF THE OBJECTS OF CHARITABLE PURPOSE, MENTIONED IN THE OBJECT CLAUSE WAS PURSUED BY IT BY ORGANIZING SUCH EXHIBITION. IT ALSO IMPLIES THAT CARRYING ON OF COMMERCIAL ACTIVITY INCIDENTAL TO ATTAINMENT OF OBJECT IS A SEPARATE ACTIVITY FOR WHICH THE ASSESSEE IS RE QUIRED TO MAINTAIN SEPARATE BOOKS OF ACCOUNT. THE ASSESSEE DOES NOT MAINTAIN SEPARATE BOOKS OF ACCOUNT OF THE INSTITUTION TO SHOW TH E APPLICATION OF INCOME FOR ATTAINMENT OF ITS OBJECTIVE AND OF THE BU SINESS CARRIED ON BY IT WHICH IT CLAIMS TO BE INCIDENTAL TO THE ATTAINMEN T OF OBJECTIVES. IN OTHER WORDS, EVEN IF THE ASSESSEE CLAIMS THAT IT HAS ORGAN IZED EXHIBITION AS A COMMERCIAL ACTIVITY FOR ATTAINMENT O F OBJECTIVES OF THE SOCIETY, EVEN THEN IT IS NECESSARY FOR IT TO SHOW THAT I N ADVANCEMENT OF ITS OBJECTIVES IT HAS INCURRED CERTAIN EXPENDITURES ON THE OBJECTS STATED IN THE MEMORANDUM OF ASSOCIATION. IN FACT, THE ASSESSEE HAS NOT CARRIED OUT ANY CHARITABLE ACTIVITY IN THE YEAR UND ER CONSIDERATION. THE ENTIRE AMOUNT RECEIVED BY IT CANNOT BE CONSIDERED AS INCOME AS THE INCOME IS ONLY THE SURPLUS OF THE TOTAL RECEIPTS MINUS E XPENDITURE INCURRED TO EARN THE TOTAL RECEIPT. THE ENTIRE REC EIPTS CANNOT BE CONSIDERED AS INCOME AND EXPENDITURE INCURRED TO EAR N THOSE RECEIPTS CANNOT BE CONSIDERED AS APPLICATION OF INCOME FOR THE PURPOSE OF ATTAINING THE OBJECTS. IN FACT, ACCORDING TO THE FA CTS OF THE CASE, NO PART OF THE INCOME HAS BEEN APPLIED BY THE ASSESSEE FOR ATTAINMENT OF ITS OBJECTS. IN OTHER WORDS, THE ASSESSEE HAS NOT APPLIED ANY PART OF ITS ITA NOS.3182 & 3183/DEL/2008 15 NET INCOME ON THE OBJECTIVES STATED IN THE MEMORANDUM OF ASSOCIATION WHICH ARE CLAIMED TO BE OF CHARITABLE PURPOSE WHICH ARE IN ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC U TILITY. THEREFORE, IT CANNOT BE SAID THAT THE ASSESSEE HAS STARTED THE PROCESS OF UNDERTAKING CHARITABLE ACTIVITIES. THEREFORE, THE A SSESSEE DOES NOT FULFILL THE CRITERIA LAID DOWN IN SECTION 12AA, 12A READ WITH SECTION 11 OF THE ACT. 18. THEREFORE, THOUGH TECHNICALLY THE OBJECTS OF THE ASSESSEE MAY FALL WITHIN THE AMBIT OF ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY AS DESCRIBED IN SECTION 2 (15) AS IT E XISTED PRIOR TO ASSESSMENT YEAR 2009-10, BUT ITS CLAIM EVEN FOR ASSESSMENT Y EAR 2008-09 IS PREMATURE AS IT DID NOT START ITS CHARITABLE ACTIVITY IN THAT YEAR. HERE, REFERENCE CAN BE MADE TO THE DECISION O F HONBLE KERALA HIGH COURT IN THE CASE OF SELF EMPLOYERS SERVICE SOCI ETY VS. CIT 247 ITR 18 (KER.). IN THAT CASE, IT WAS HELD THAT THOUGH THE BYE-LAWS OF THE SOCIETY WOULD SHOW THAT SEVERAL CHARITABLE ACTIVITIES W ERE INCLUDED IN THE OBJECTS OF THE SOCIETY, BUT THE SOCIETY WAS NOT ABL E TO DO ANY OF THE CHARITABLE ACTIVITIES DURING THE FIRST YEAR OF ITS FUN CTIONING. THE PROPOSAL TO START A TECHNICAL EDUCATIONAL INSTITUTION WAS TAKEN AFTER THE REJECTION OF THE APPLICATION BY THE COMMISSIONER AND SINCE THE SOCIETY DID NOT DO ANY CHARITABLE WORK, AND THE ACTIVITIES W HICH IT HAD CARRIED ON WERE ONLY FOR THE PURPOSE OF GENERATING INCOME FO R ITS MEMBERS, IT WAS HELD THAT REJECTION OF APPLICATION FOR REGISTRATI ON WAS JUSTIFIED. HOWEVER, AN OPPORTUNITY WAS GIVEN TO THE SOCIETY TO F ILE A FRESH APPLICATION WHEN IT STARTED CHARITABLE WORK AND THE COMMISSIONER WAS DIRECTED TO CONSIDER SUCH APPLICATION. ACCORDING TO JUDICIAL PRECEDENT LAID DOWN THEREIN, IN A CASE WHERE THE OBJECTS OF THE SOCIETY MAY BE CHARITABLE, BUT, IN THE ABSENCE OF CARRYING ON THOSE ACTIVITIES DESPITE THE FACT THAT THE ACTIVITIES WHICH WERE CARRIED ON W ERE FOR THE PURPOSE OF GENERATING INCOME, THE SOCIETY IS NOT ENTITLED FOR REGISTRATION FOR THAT ITA NOS.3182 & 3183/DEL/2008 16 YEAR. THEREFORE, IT IS HELD THAT FOR ASSESSMENT YEAR 20 08-09 AND FOR SUBSEQUENT YEARS IN WHICH THE ASSESSEE DOES NOT CARRY OUT C HARITABLE ACTIVITY, THE ASSESSEE HAS BEEN RIGHTLY REFUSED TO GET BE NEFIT OF REGISTRATION AS CHARITABLE INSTITUTION. THE ONLY ACTI VITY WHICH HAS BEEN CARRIED OUT IS FOR THE PURPOSE OF GENERATING INCOME, WHICH IS NOT A CHARITABLE ACTIVITY IN ITSELF. THEREFORE, IT IS HELD THAT LEARNED DIT (E) HAS RIGHTLY REFUSED TO GRANT REGISTRATION TO THE ASSESSEE AND HIS ORDER IS UPHELD. 19. AS THE ASSESSEE IS NOT FOUND TO HAVE FULFILLED THE CR ITERIA LAID DOWN IN SECTION 12A AND IT IS HELD THAT LEARNED DIT (E) HAS RIGHTLY REJECTED THE CLAIM OF THE ASSESSEE REGARDING GRANT OF R EGISTRATION UNDER SECTION 12AA, WE ARE OF THE OPINION THAT THE CLAIM OF THE ASSESSEE U/S 80G HAS ALSO BEEN RIGHTLY REFUSED. HOWEVER, T HE ASSESSEE WILL BE AT LIBERTY TO APPROACH THE LEARNED DIT (E) AGAIN IN TERMS OF THE AFORESAID DECISION, AS AND WHEN IT STARTS AP PLYING THE BUSINESS INCOME TOWARDS CHARITABLE PURPOSE AND GRANT OF REGISTRATION IS PERMITTED BY LAW AS APPLICABLE FOR THAT YEAR. 20. IN VIEW OF THE ABOVE DISCUSSION, WE DECLINE TO INT ERFERE IN THE IMPUGNED ORDER PASSED BY THE LEARNED DIT (E) AND THE APPEALS FILED BY THE ASSESSEE ARE DISMISSED. 21. THE ORDER PRONOUNCED IN THE OPEN COURT ON 29.0 4.2011. SD/- SD/- [SHAMIM YAHYA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 29.04.2011. DK ITA NOS.3182 & 3183/DEL/2008 17 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES ITA NOS.3182 & 3183/DEL/2008 18 DATE OF DICTATION 28.03.2011 DATE OF PRESENTATION OF THE DRAFT ORDER TO THE MEMBER 05.04.2011 DATE OF RETURN FROM THE BENCH AFTER PRONOUNCEMENT &SIGNING DATE OF DISPATCH OF THE ORDER TO THE BENCH
