JCIT (OS) (Exemption) Circle-2, CHANDIGARH V. M/s Kurukshetra Development Board, Brahamsarovar, Kurukshetra

ITA 362/CHANDI/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0255 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 29-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHANDRAJEET SINGH
• Assessee Lawyers: B M MONGA
• Keywords: Charitable institution; Source of fund; Cancellation of registration
• Section: 12A; 12AA; 48; 13; 11

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITA NO. 362/CHD/2019 ASSESSMENT YEAR : 2014-15 THE JCIT (OSD) (EXEMPTIONS), CIRCLE 2, CHANDIGARH. VS M/S KURUKSHETRA DEVELOPMENT BOARD BRAHAMSAROVAR, KURUKSHETRA (HARYANA). PAN /TAN NO: AAATK8615P APPELLANT RESPONDENT REVENUE BY : SHRI CHANDRAJEET SINGH, CIT-DR !' ASSESSEE BY : SHRI B.M. MONGA, ADVOCATE & SHRI ROHIT KAURA, ADVOCATE # $'% DATE OF HEARING : 26.11.2019 &'()'% D ATE OF PRONOUNCEMENT : 06.12.2019 )-/ ORDER PER DIVA SINGH IN THE PRESENT APPEAL FILED BY THE REVENUE, THE HE ARING HAS TAKEN PLACE ON 22.08.2019 AND 26.11.2019. BY THE P RESENT APPEAL, CORRECTNESS OF THE ORDER DATED 16.01.2019 OF CIT(A) -3, LUDHIANA PERTAINING TO 2013-14 ASSESSMENT YEAR IS ASSAILED O N THE FOLLOWING VARIOUS GROUNDS : 1. THAT ON THE FACTS & CIRCUMSTANCES OF THE CASE, THE ID. CIT(A) HAS ERRED IN LAW AND FACTS IN DELETING THE ADDITION AMOUNTING TO RS. 4,93,67,440/-IGNORING THE FACT THAT THE RECEIPTS OF THE ASSESSEE LIKE INTEREST, RE NT RECEIPT AND LEASE RECEIPT OF COMMERCIAL LAND ARE NOT CHARITABLE IN NATURE. 2. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE, THE LD. CIT(A) HAS ERRED IN LAW AND FACTS IN DELETING THE ADDITION AMO UNTING TO RS. 4,93,67,440/- ITA 362 /CHD/2019 2014-15 PAGE 2 OF 37 IGNORING THE FACT THAT THE EXPENSES OF THE ASSESSEE LIKE LIGHT AND SOUND SHOW SECURITY SERVICE CHARGES, UPGRADATION OF SH. KRISHN A MUSEUM, EXPENDITURE ON CELEBRATION OF GEETA JYANTI, LAND COMPENSATION ETC. ARE NOT CHARITABLE IN NATURE. 3. THAT ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE, THE LD. CIT(A) HAS ERRED IN LAW AND FACTS IN DELETING THE ADDITION AMO UNTING TO RS. 4,93,67,440/- IGNORING THE FACT THAT THE ACTIVITIES OF THE ASSESS EE DO NOT GET COVERED UNDER SECTION 2(15) OF INCOME TAX ACT 1961. 4. THAT THE APPELLANT CRAVES TO LEAVE, ADD OR AMEND AN Y GROUNDS OF APPEAL ON OR BEFORE THE APPEAL IS HEARD OR DISPOSED OF. 2. THE LD. CIT-DR RELYING ON THE ASSESSMENT ORDER H AS ARGUED THAT THE ASSESSING OFFICER HAVING CONSIDERED THE ASSESSEE'S STATED AIM BEING TO UNDERTAKE OVERALL DEVELOPMENT OF KURUKSHETRA ETC. HAS PROCEEDED TO COMPARE THE ASSESSEE WITH THE OTHER DEVELOPMENT BOARDS WHOSE ACTIVITIES WERE BEING RUN IN THE NATURE OF TRADE, COMMERCE OR BUSINESS, HENCE , NOT COVERED U/S 2(15) OF THE ACT. RELIANCE WAS PLACED ON THE ASSESSMENT ORDER. FOR GROUND NUMBERS 2 AND 3 ALSO , RELIANCE WAS PLACED ON THE ASSESSMENT ORDER. 3. THE LD. AR RELIED UPON THE IMPUGNED ORDER. INIT IALLY TIME HAD BEEN SOUGHT TO FILE A PAPER BOOK, HOWEVER, THE REQUEST WAS GIVEN UP. 4. SINCE THE REVENUE IS AGGRIEVED BY THE ORDER PASS ED BY THE FIRST APPELLATE AUTHORITY, THE LD. CIT-DR WAS REQUI RED TO ADDRESS THE SPECIFIC FACTS BROUGHT ON RECORD BY THE AO SO AS TO JUSTIFY UPSETTING THE CONCLUSION DRAWN BY THE CIT(A ). ON A READING OF THE ASSESSMENT ORDER, IT WAS NOTICED THA T NO SUCH FACT HAS BEEN REFERRED TO. THE LD. CIT-DR IN THE AB SENCE OF ANY SUCH REFERENCE ON RECORD ON QUERY NEVERTHELESS RELI ED ON THE ITA 362 /CHD/2019 2014-15 PAGE 3 OF 37 ASSESSMENT ORDER. THE RESPECTIVE ORDERS OF THE AUT HORITIES BELOW WERE READ BY THE PARTIES. 4.1 FOR THE SAKE OF GREATER CLARITY, THE ACTIVITIES SET OUT IN PARA 3.1 OF THE IMPUGNED ORDER WERE REQUIRED TO BE READ OUT IN THE COURT. THE REVENUE DID NOT DISPUTE THAT THESE A CTIVITIES WHICH INCLUDED MAINTAINING AND PRESERVING THE HISTO RICAL PLACES IN AND AROUND 48 KMS OF KURUKSHETRA AND PROV IDING FACILITIES FOR TOURISTS/PILGRIMS INCLUDING CELEBRAT ION FOR GEETA JAYANTI AT BHARAM SAROVAR AND MAINTAINING OF KRISHN A MUSEUM AT KURUKSHETRA ETC. AS PER THE AIMS AND OBJE CT OF THE TRUST WERE CARRIED OUT. HOWEVER, DESPITE SPECIFIC QUERIES, NO INSTANCE OR FACT WAS REFERRED TO SUPPORT THE ASSERT ION THAT THESE ACTIVITIES BE CONSIDERED TO BE A COMMERCIAL A CTIVITY AND AKIN TO THE ACTIVITY OF A REAL ESTATE BUILDER AS NO SUCH ANALYSIS IS AVAILABLE IN THE ASSESSMENT ORDER. 4.2 ADDRESSING GROUND NO. 2 AND 3 ALSO, THE LD. CI T-DR RELIED UPON THE ASSESSMENT ORDER. NO OTHER SPECIFIC ARGUM ENTS ON BEHALF OF THE REVENUE WERE ADVANCED. 5. THE LD. AR ON THE OTHER HAND HEAVILY RELYING UPO N THE IMPUGNED ORDER SUBMITTED THAT THE AO IN THE SUBSEQU ENT ASSESSMENT YEAR CONSIDERING SIMILAR ACTIVITY ON THE VERY SAME SET OF FACTS AND CIRCUMSTANCES HAS ALLOWED RELIEF. ACCORDINGLY, IT WAS HIS SUBMISSION THAT THE VIEW TAKEN BY THE CI T(A) CANNOT IN THE CIRCUMSTANCES BE SAID TO BE DISPUTED BY THE ASSESSING ITA 362 /CHD/2019 2014-15 PAGE 4 OF 37 OFFICER. IN THE CLARIFICATION FIXED, IT WAS SUBMITT ED THAT THIS FACT HAS BEEN TAKEN NOTE OF BY THE CIT(A) HIMSELF W HILE GRANTING RELIEF AND THIS FACT HAS NOT BEEN ASSAILED BY THE REVENUE. 6. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. BEFORE ADDRESSING THE RESPECTIVE ARGUMENTS, IT IS NECESSARY FOR THE SAKE OF COMPLETE NESS TO EXTRACT THE RELEVANT FINDINGS OF THE AO ON WHICH HE AVY RELIANCE IS BEING PLACED BY THE LD. CIT-DR : 2. THE ASSESSEE BOARD IS A SOCIETY REGISTER WITH REGIS TRAR OF SOCIETIES. REGISTRATION U/S 12A HAS BEEN GRANTED TO THE ASSESS EE BY C.I.T-ROHTAK ON 17.07.1978. THE OFFICIAL MEMBERS OF THE BOARD ARE GOVERNOR OF H ARYANA AS CHAIRMAN, C. M HARYANA AND VICE CHAIRMAN, URBAN DEVELOPMENT MINIST ER HARYANA AND 25 OTHERS AS MEMBERS. 3. THE MAIN AIM OF THE SOCIETY IS TO UNDERTAKE OVERALL DEVELOPMENT OF KURUKSHETRA INCLUDING ITS LANDS RENOVATION OF HISTO RICAL PLACES AND FACILITIES TO PILGRIMS AND TOURIST ETC. BEFORE MOVING FURTHER IT IS ESSENTIAL TO HIGHLIGHT SOME IMPORTANT POINTS. THE ENTITIES ENGAGED IN DEVELOPME NT ACTIVITIES HAVE BEEN OPERATIONAL IN ALL THE MAJOR CITIES / DISTRICTS OF HARYANA AS WELL AS PUNJAB BESIDES IN OTHER PARTS OF COUNTRY. AT SOME PLACES THEY ARE CAL LED DEVELOPMENT BOARDS LIKE THAT OF ASSESSEE, OR HUD A, PUD A, OR CITY DEVELOPMENT B OARD, TOWN & COUNTRY PLANNING BOARDS OR IMPROVEMENT TRUST. THE NATURE OF ACTIVITIES IN ALL THESE CASES IS TO DEVELOP THE INFRASTRUCTURE OF THE CITY. THE ACTI VITIES INVOLVES NOT ONLY CONSTRUCTION OF LANES, ROADS, PARKS, STREETS BUT ALSO TO BEAUTIF Y THE CITY THROUGH CONSTRUCTION OF PARKS, GARDENS ETC. THE ACTIVITIES ALSO INVOLVE CON STRUCTION OF HOUSES AND ALLOTMENT OF PLOTS ETC. IN SOME CASES TILL 01.04.2003 ALL THESE BOARDS WERE TREATED AS 'LOCAL AUTHORITY'. THE INCOME OF WHICH WAS EXEMPT U/S 10(2 0) OF I.T.ACT. FROM 01.04.2003 THROUGH AN AMENDMENT THE ENTITIES ELIGIBLE FOR EXEM PTION WERE RECOGNIZED AND THE DEVELOPMENT BOARD WERE EXCLUDED. FROM 01.04.2001 ON WARDS THE BOARDS STARTED TAKING EXEMPTION U/S 12A OF THE ACT. 4. THE SAME WAS ALLOWED BY THE DEPARTMENT IN SOME OF T HE CASES. HOWEVER IN ONE CASE OF M/S JAMMU DEVELOPMENT AUTHORITY THE REGISTR ATION U/S 12A WAS CALLED BY C.I.T-JAMMU ON THE PRETEXT THAT AS THE ACTIVITIES W ERE SIMILAR TO THAT OF A REAL ESTATE BUILDER THERE WAS NO ELEMENT OF CHARITY INVOLVED AN D THE JDA WAS NOT DOING ANY CHARITABLE ACTIVITY COVERED U/S 2(15) OF I.T.ACT. T HE CANCELLATION OF REGISTRATION U/S I2A HAS BEEN CONFIGURED BY HON'BLE SUPREME COURT SL P NO. (S) 4990/2014 DATED 21.07.2014. ITA 362 /CHD/2019 2014-15 PAGE 5 OF 37 5. NOW THE ISSUE HAS BEEN SETTLED THAT ACTIVITIES OF D EVELOPMENT BOARD ARE NOT CHARITABLE IN NATURE AND CLAIM MADE U/S 11/12 OF I. T.ACT IS NOT ALLOWABLE TO THE ASSESSEE. THE FACTS OF THE CASE OF ASSESSEE ARE ALS O SIMILAR IN NATURE. THE ACTIVITIES INVOLVE THE DEVELOPMENT OF THE TOWN. THE RECEIPTS D URING THE PREVIOUS YEAR HAVE BEEN SHOWN AS FROM GRANTS IN AID, MISCELLANEOUS RECEIPTS , RENT RECEIPTS, DONATION, INTEREST AND LEASE OF LAND. THE GRANTS IN AID HAVE BEEN RECEIVED FROM GOVERNMENT OF HARYANA FOR THE PURPOSE OF IMPLEMENTATION OF VARIOU S SCHEMES. THERE HAS BEEN RECEIPT OF CORPUS FUND OF YOG ASHRAM OF RS. 5,72,00 6/-. THE EXPENDITURE OF THE AMOUNTS HAVE BEEN SHOWN TOWARDS 'LIGHT & SOUND SHOW SECURITY SERVICE CHARGES', UPGRADATION OF SRI KRISHNA MUSEUM, EXPENDITURE ON C ELEBRATION OF GITE JAYANTI, LAND COMPENSATION ETC. 6. THE ACTIVITIES NARRATED ABOVE DO NOT PERCOLATE TO A NY ACTIVITY HAVING IN BASIC LIMBS OF SECTION 2(15) OF I.T.ACT I.E EDUCATION MED ICAL RELIEF AND RELIEF TO THE POOR. THE ACTIVITY CAN BEST BE DESCRIBED IN RESIDUARY LIM B I.E 'ADVANCEMENT OF ANY OTHER ACTIVITY OF GENERAL UTILITY'. THE ACTIVITIES NARRAT ED ABOVE IF CONSIDERED IN THE RESIDUARY LIMBS ARE RESTRICTED BY THE FIRST PROVISO WHERE IF THE GROSS RECEIPTS EXCEED RS. 25LAKHS THE BENEFIT OF SECTION 2(15) ARE NOT AV AILABLE. IN CASE OF ASSESSEE THE TOTAL RECEIPTS ARE RS. 34,38,22,104/-AND AS SUCH TH E ACTIVITIES CANNOT BE CLAIMED AS EXEMPT UNDER THE LIMB OF 'ADVANCEMENT OF GENERAL PU BLIC UTILITY'. 7. AS THE DECISION OF M/S JAMMU DEVELOPMENT AUTHORITY BY THE APEX COURT HAS SETTLED THE ISSUE IN FAVOUR OF THE DEPARTMENT. THE ASSESSEE WAS GIVEN A SHOW CAUSE NOTICE DATED 01.11.2016 ASKING TO JUSTIFY THE CHARI TABLE ACTIVITY. THE REPLY HAS BEEN FURNISHED BY THE ASSESSEE. THE ASSESSEE HAS SUBMITT ED AS- 'WE CANNOT COMPARE OUR CASE WITH THAT OF JAMMU DEVELOPMENT AUTHORITY V/S T HE COMMISSIONER OF INCOME TAX-JAMMU AS NO ACTIVITY IN NATURE OF TRADE, COMMER CE OR BUSINESS IS BEING PRACTICED BY THE ASSESSEE'. 8. CONSIDERING THE REPLY IT IS CLEAR THAT ASSESSEE HAS NOT MUCH TO SAY ON THE MATTER. THE ACCOUNTS ARE REFLECTING THE ACTIVITIES BEING IN THE NATURE OF TRADE, COMMERCE OR BUSINESS. THE GRANTS IN AID IS RECEIVED BY THE GOVERNMENT FOR PAYMENT OF SALARIES TO THE EMPLOYEES. THERE ARE OTHER GRANT S FOR DEVELOPMENT WORK ALSO BUT THE SAME HAVE BEEN EXPANDED TOWARD OTHER ACTIVITIES LIKE SOUND AND LIGHT SHOWS ETC. THE RECEIPT AS WELL AS PAYMENT HAS NO CHARITABLE IN TENT. RATHER IT IS ADMINISTRATIVE EXPENSE WHICH AREA NECESSITY TO RUN THE INSTITUTE. 9. THE OTHER RECEIPTS INCLUDE INTEREST WHICH IS DUE TO SURPLUS BEING DEPOSITED IN BANKS AND HAS NO DIRECT RELATION WITH ACTIVITIES. T HE OTHER MAJOR RECEIPT LEARNED & LEASE OF LAND. THE LEASING OUT OF COMMERCIAL LAND T O ENTITIES IS PURELY IN THE NATURE OF TRADE OR BUSINESS AND AS SUCH THE ACTIVITIES ARE SQ UARELY COVERED BY PROVISO TO SECTION 2(15) OF I.T.ACT AND THE ASSESSEE IS NOT EN TITLED TO EXEMPTION U/S 11/12 OF I.T.ACT. 7. THE FINDING OF THE CIT(A) CHALLENGED BY THE REVE NUE ON WHICH HAVING RELIANCE AS PLACED BY THE LD. AR IS AL SO EXTRACTED HEREUNDER FOR THE SAKE OF COMPLETENESS : ITA 362 /CHD/2019 2014-15 PAGE 6 OF 37 3.2 FINDINGS :- I HAVE EXAMINED THE FACTS OF THE CASE AND THE SUBMI SSIONS MADE BY THE ASSESSEE. THE MAIN ISSUE IN APPEAL CENTRES AROUND THE DENIAL OF EXEMPTION UNDER SECTION 11 OF THE I.T. ACT ON THE GROUND THAT THE ASSESSEE WAS NOT DOING ANY CHARITABLE ACTIVITY. HOWEVER, AN EXAMINATION OF THE ACTIVITIES OF THE AP PELLANT SOCIETY REVEALS THAT THERE IS NO COMMERCIAL ELEMENT INVOLVED. THERE CAN BE NO COMPARISON WITH BODIES LIKE HARYANA URBAN DEVELOPMENT BOARD (HUDA) ETC., W HERE THE ACTIVITIES ARE DIFFERENT AND COMMERCIAL IN NATURE AS THEY DEAL IN REAL ESTATE. NO EVENT OR ACTIVITY GARNERED WITH ANY PROFIT MOTIVE IS CARRIED OUT BY T HE APPELLANT. MOREOVER, THE INTEREST EARNED ON FUNDS OF THE APPELLANT SOCIETY H AS BEEN AS PER THE PROVISIONS OF SECTION 11(5) OF THE I.T. ACT. THE LIGHT AND SOUND SHOW FOR WHICH EXPANSION OF FUNDS HAVE TAKEN PLACE IS AS PER THE TENETS LAID DO WN IN THE OBJECTS OF THE SOCIETY, VIZ., TO PROVIDE UTMOST FACILITIES TO PILGRIMS/TOUR ISTS COMING TO KURUKSHETRA. THIS FACT HAS BEEN ACCEPTED BY THE ASSESSING OFFICER IN HIS ORDER FOR A.Y. 2016-17 DATED 30.12.2018 WHERE THE CHARITABLE NATURE OF THE INSTI TUTION HAS BEEN ACCEPTED. THE CASE OF JAMMU DEVELOPMENT AUTHORITY VS. C IT RELIED UPON BY THE A.O. IS NOT RELATABLE TO THIS CASE AS THE FACTS ARE TOTALLY DIFFERENT IN BOTH THE CASES. IN THAT CASE, THE REGISTRATION U/S 12AA OF THE IT ACT WAS C ANCELLED ON THE GROUNDS THAT THE ASSESSEE WAS CARRYING OUT ACTIVITIES AGAINST THE SP IRIT OF SECTION 2(15) OF THE ACT. IN THE APPELLANT'S CASE, THERE HAS BEEN NO ISSUE WI TH THE REGISTRATION U/S 12AA OF THE ACT AND IT IS SEEN THAT THERE ARE NO FLOUTING O F THE PROVISIONS OF SECTION 2(15) OF THE IT ACT. IN VIEW OF THE FACTS AS STATED ABOVE, I AM TH E OPINION THAT THE DENIAL OF EXEMPTION U/S 11 OF THE IT ACT WAS NOT JUSTIFIED. I , THEREFORE, DELETE THE ADDITION MADE ON THIS ACCOUNT. THESE GROUNDS OF APPEAL ARE A LLOWED. 8. IN THE FACTS OF THE PRESENT CASE, IT IS SEEN T HAT SOME OF THE AIMS AND OBJECTS RELIED UPON BY THE ASSESSEE REFERR ED TO FOR CONSIDERATION BEFORE THE CIT(A) AND TAKEN INTO CONS IDERATION BY THE SAID AUTHORITY HAVE BEEN EXTRACTED IN PARA 3 .1 OF THE ORDER. SINCE THE ABOVE CONCLUSION CHALLENGED BY TH E REVENUE IN THE PRESENT PROCEEDINGS RESTS ON THESE FACTS AND EVIDENCES BROUGHT OUT IN THE IMPUGNED ORDER, ACCORDINGLY, IT IS DEEMED APPROPRIATE FOR THE SAKE OF COMPLETENESS TO ALSO RE PRODUCE THE RELEVANT EXTRACT FROM THE IMPUGNED ORDER : 3.1 A. R. SUBMISSIONS :- ITA 362 /CHD/2019 2014-15 PAGE 7 OF 37 DURING THE COURSE OF APPELLATE PROCEEDINGS, THE APP ELLANT SUBMITTED THE FOLLOWING : 'THE ASSESSEE SOCIETY IS CARRYING OUT THE CHARITABL E ACTIVITIES OF GENERAL UTILITY AS ENUMERATED IN OBJECT CLAUSE OF THE DEED OF REGISTRA TION AND FEW SUCH OBJECTS ARE:- (I) PROVIDING ALL KIND OF FACILITATION TO TOURISTS/ PILGRIM COMING TO KURUKSHETRA THROUGHOUT THE YEAR. (II) MAINTAIN AND PRESERVE HISTORICAL PLACES IN AND AROUND 48 KMS OF KURUKSHETRA (III) TO PROVIDE ALL KIND OF SUPPORT FOR CELEBRAT ION OF GITA JYANTI AT BRAHM SAROVAR EVERY YEAR. (IV) TO MAINTAIN AND OPERATE KRISHNA MUSEUM AT KU RUKSHETRA. (V)..AND SO ON. 9. ON A CONSIDERATION THEREOF, LOOKING AT THE AI MS AND OBJECTS OF THE TRUST AND ITS ACTIVITIES CARRIED OUT , THE SPECIFIC AREAS OF ITS OPERATIONS, WE FIND THAT THE CONCLUSIO N DRAWN BY THE CIT(A) DOES NOT WARRANT ANY INTERFERENCE. FOR A RRIVING AT THE ABOVE CONCLUSION WE HAVE TAKEN INTO CONSIDERATI ON THE ABOVE DETAILED FACTS AVAILABLE ON RECORD AND ALSO S EEN THAT NO FACT HAS BEEN REFERRED TO BY THE ASSESSING OFFICER TO DEMONSTRATE THAT THE FACTS OF THE ASSESSEE'S CASE W ERE AKIN TO THE FACTS AS CONSIDERED IN THE CASE OF M/S JAMMU DEVELOPMENT AUTHORITY (SUPRA) . WHEN WE CONSIDER THE FACTS AS AVAILABLE IN THE ORDER, IT IS SEEN THAT JAMMU DEVELOPMENT AUTHOR ITY AS PER RECORD WAS FOUND TO HAVE BEEN ENGAGED IN THE ACTIVI TY OF DEVELOPING AND SELLING LAND AS A REAL ESTATE BUILDER. THIS FINDING OF FACT ON RECORD REMAINED UNSETTLED RIGHT UPTO THE APEX COURT. THE SAID FINDING IS FURTHER COUPLED WI TH ANOTHER CLEAR CONSISTENT FINDING ON RECORD AS IN THE FACTS OF THE SAID CASE, THERE WERE CONSISTENT FINDINGS OF THE COURTS AND TRIBUNAL ITA 362 /CHD/2019 2014-15 PAGE 8 OF 37 THAT, THERE WAS NO ELEMENT OF CHARITY IN THE ACTIVITIES O F JAMMU DEVELOPMENT AUTHORITY . THIS FINDING OF FACT WAS FURTHER SUPPORTED BY THE PRIMARY AND MATERIAL FACT AVAILABL E ON ITS RECORD NAMELY THAT THE REGISTRATION U/S 12AA OF THE SAID AUTHORITY AS NOTICED BY THE HON'BLE JAMMU & KASHMIR HIGH COURT ALSO HAD STOOD CANCELLED. 9.1 IN THE FACTS OF THE PRESENT CASE, REGISTRATION U/S 12A STANDS AND NO MATERIAL HAS BEEN REFERRED TO BEFORE US EVEN TO SUGGEST THAT THERE WERE ANY PROCEEDINGS PENDING ITS CANCELLATION. THUS, THE SUBMISSION THAT THE SLP FIL ED BY THE SAID AUTHORITY HAD BEEN DISMISSED BY THE APEX COURT , WE HOLD HAS NO MATERIAL BEARING WHATSOEVER ON THE FACTS OF THE PRESENT CASE. IN THE FACTS OF THE PRESENT CASE, FOR THE RE VENUE TO RELY ON THE SAID DECISION, IT MUST BE ESTABLISHED THAT THE PRESENT ASSESSEE ON FACTS CAN BE SAID TO BE ENGAGED IN THE ACTIVITIES AKIN TO A REAL ESTATE BUILDER WITH NO ELEMENT OF CHARITY. THERE ARE NO FACTS REFERRED TO FOR SUCH A CONCLUSION. FUR THER, ATLEAST SOME FACT OR EVIDENCE NECESSARILY SHOULD BE AVAILAB LE ON RECORD TO SHOW THAT ATLEAST THE PROCESS OF CANCELLING ETC. THE REGISTRATION U/S 12AA HAS STARTED. SUBMISSIONS, AR GUMENTS AND FACTS TO THE SAID EFFECT ARE MISSING. WITHOUT C ARING TO ESTABLISH A PARI-MATERIA ON THESE MATERIAL FACTS, W E ARE OF THE VIEW THAT THE RELIANCE PLACED ON THE DECISION IS MI SPLACED. ON THE CONTRARY, WE NOTICE THAT BEFORE THE CIT(A), THE ASSESSEE HAS ITA 362 /CHD/2019 2014-15 PAGE 9 OF 37 CANVASSED THAT THE ACTIVITIES CARRIED OUT BY THE ASSESSEE SOCIETY ARE OF CHARITABLE NATURE AS DEFINED U/S 2(15) OF THE IT ACT, AND ELIGIBLE FOR EXEMPTION U/S 11 OF THE ACT SUBJECT TO CERTAIN CONDITIONS LAID DOWN THEREIN. THE ASSESSEE SOCIETY HAS COMPLIED WITH ALL SUCH CONDITIONS AND THE FUNDS ARE APPLIED AS PER THOSE CONDITIONS. IT HAS ALSO BEEN CANVASSED THAT THE SURPLUS FUNDS OF THE ASSESSEE SOCIETY ARE KEPT AS PER THE PROVISIONS LAID DOWN U/S 11(5) OF THE ACT. THESE SUBMISSIONS, WE FIND HAVE NOT BEEN EVEN ATTEMPTED TO BE UPSET BY RE FERRING TO ANY FACT OR EVIDENCE IGNORED BY THE CIT(A) OR NOTICED BY THE AO . AT THE COST OF REPETITION, WE FIND THAT NO EVIDENCE, FACT OR EVIDE NCE HAS BEEN PLACED BEFORE US TO UPSET THESE SUBMISSIONS. 10. WE ALSO NOTICE THAT THE GENERALISTIC SWEEPING OBSERVATION ALLEGING SIMILARITY OF ACTIVITIES IN THE ASSESSMENT ORDER WITHOUT REFERRING TO ANY SPECIFIC FACT OR EVIDENCE WITH HUD A AND PUDA NECESSARILY HAS TO BE DISCARDED. EVEN OTHERWISE, W E NOTE THAT THE FACTS OF THESE CASES ARE STATED TO BE DISTINGUI SHABLE AS THE ASSESSEES THEREIN ARE STATED TO BE ENGAGED IN ACTIV ITIES LIKE ACQUISITION OF LANDS, ITS DEVELOPMENT ETC. WHERE TH E ASSESSEE IS EXPLOITING ITS MONOPOLY POSITION ENGAGED IN PROVIDI NG COMMERCIAL AND RESIDENTIAL PROPERTIES WHICH HAS BEE N THE BASIS OF THE ALLEGATION THAT IT WAS ENGAGED IN COMM ERCIAL VENTURES. THE REVENUE INFACT HAS ARGUED THAT THE AO HAS UNDERSTOOD THE WORD DEVELOPMENT AS CONSIDERED IN THE CASE OF DEVELOPMENT BOARDS WHICH ENGAGE IN DEVELOPMENT O F LANDS ITA 362 /CHD/2019 2014-15 PAGE 10 OF 37 AND THEN SELL IT FOR PROFIT AFTER PLOTTING ETC. MIS GUIDED BY THE CASUAL USAGE OF DEVELOPMENT OF KURUKSHETRA, WE FIND IN THE FACTS OF THE PRESENT CASE THE AO HAS MISDIRECTED HI MSELF IN UNDERSTANDING THE WORD DEVELOPMENT AS AKIN TO ACT IVITIES OF DEVELOPMENT BOARDS ETC. WE FIND THAT NO SPECIFIC I NSTANCE OF ESTABLISHING IDENTICAL FACTS HAS BEEN BROUGHT ON RE CORD BY THE AO AND EVEN IN THE PRESENT APPEAL, NO FACT OR INSTA NCE SUPPORTING THE CLAIM OF NEAR SIMILARITY OF FACTS WI TH EITHER JAMMU DEVELOPMENT BOARD ETC. OR HUDA, PUDA ETC. HAS BEEN BROUGHT TO OUR NOTICE BY REVENUE. ON THE CONTRARY, WE FIND THAT THERE WAS NO SIMILARITY OF ACTIVITY WITH M/S JAMMU DEVELOPMENT AUTHORITY NAMELY DEVELOPMENTAL ACTIVITI ES LIKE THAT OF A REAL ESTATE BUILDER ETC. THUS, THE RELIANCE PLACED THEREON BY THE REVENUE HAS TO BE DISCARDED. 11. ADDRESSING THE NEXT SPECIFIC GRIEVANCE ADDRESSE D BY WAY OF GROUND NO. 2 IN THE PRESENT APPEAL THAT THE EXPENSES INCURRED FOR LIGHT & SOUND SHOW; UPGRADING OF KRI SHNA MUSEUM ETC. HAS BEEN CONSIDERED TO BE A COMMERCIAL ACTIVITY BY THE AO. IT IS NECESSARY TO SET OUT THE SPECIFIC FINDING O F THE CIT(A) CHALLENGED BY THE REVENUE. THE CIT(A) HAS H ELD THE LIGHT AND SOUND SHOW FOR WHICH EXPANSION OF FUNDS HAVE TA KEN PLACE IS AS PER THE TENETS LAID DOWN IN THE OBJECTS OF THE SOCIETY, VIZ ., TO PROVIDE UTMOST FACILITIES TO PILGRIMS/TOURISTS COMING TO KURUKSHETRA. THIS FACT HAS BEEN ACCEPTED BY THE ITA 362 /CHD/2019 2014-15 PAGE 11 OF 37 ASSESSING OFFICER IN HIS ORDER FOR A.Y. 2016-17 DAT ED 30.12.2018 WHERE THE CHARITABLE NATURE OF THE INSTITUTION HAS BEEN ACCEP TED. 11.1 IN ORDER TO ADDRESS THE ISSUE, THE FACTS AS A VAILABLE ON RECORD NEED TO BE ADDRESSED. THE AO, IT IS SEEN, H AS DISCUSSED THE SAME IN PARA 5 OF HIS ORDER. A PERUSAL SHOWS T HAT THE STATEMENT THEREIN ALSO SERVES AS HIS CONCLUSION AS IT MAKES REFERENCE TO NO FACT OR EVIDENCE. WE FIND THAT THER E IS NO REASONING AVAILABLE TO HOLD THAT ON CONSIDERATION O F WHICH FACT HE HAS CONCLUDED THAT IT IS A COMMERCIAL ACTIVITY. IT IS NOTICED THAT THE AO AT THE COST OF REPETITION IN REFERENCE TO GROUND NO. 2RAISED IN THE PRESENT PROCEEDINGS HAS OBSERVED IN THE ASSESSMENT ORDER THAT THE EXPENDITURE OF THE AMOUNTS HAVE BEEN SHOWN TOWARDS 'LIGHT & SOUND SHOW SECURITY SERVICE CHARGE S', UPGRADATION OF SRI KRISHNA MUSEUM, EXPENDITURE ON CELEBRATION OF GITA JAYANTI, LAND COMPENSATION ETC. APART FROM THIS BALD STATEMENT, THERE IS NO FURTHER DISCU SSION IN THE ORDER AS TO WHY IT IS A COMMERCIAL ACTIVITY. ON TH E OTHER HAND, WE FIND THAT WHEN THE FACTS AVAILABLE ON RECORD AS CONSIDERED BY THE TAX AUTHORITIES ARE SEEN FOR EXAMINING THE C ORRECTNESS OF THE SAID CONCLUSION, WE NOTICE THAT THE SAID ACT IVITY WHEN CARRIED OUT BY THE ASSESSEE WHOSE STATED AIM IS FACILITATING TOURISM/PILGRIM, MAINTAINING AND PRESERVING HISTORI CAL PLACES IN AND AROUND 48 KMS. OF KURUKSHETRA, CELEBRATING GEETA JA YANTI AT BAHARAM SAROVAR AND MAINTAINING KRISHNA MUSEUM ETC. AS PER THE STATED AIMS AND OBJECTS WHICH ARE NOT IN DISPUTE, H OW THE AO ITA 362 /CHD/2019 2014-15 PAGE 12 OF 37 HAS CONCLUDED THAT IT WAS A COMMERCIAL VENTURE, WE FIND IS CURIOUSLY LEFT UNADDRESSED BY HIM. 11.2 WHEN WE EXAMINE THE CONCLUSION DRAWN THAT THE LIGHT AND SOUND SHOW WAS A COMMERCIAL EXERCISE WITHOUT ANY REFERENCE TO FACT, EVIDENCE OR ANY CONSEQUENT REASO NING, WE NOTICE FROM THE ASSESSMENT ORDER ITSELF THAT IT HAS BEEN ARGUED BEFORE THE AO THAT THERE WAS NO PROFIT MOTIVE IN TH E ACTIVITY AS THE MAIN SOURCE OF INCOME FOR THE ASSESSEE SOCIETY IS GRANT IN AID FROM THE STATE & CENTRAL GOVT. AND LOCAL AUTHOR ITY. OUT OF THE TOTAL RECEIPT IN THE FINANCIAL YEAR 2013-14 OF RS. 34,38,22,104/-, IT HAS BEEN CLAIMED THAT AN AMOUNT OF RS. 32,02,00,000 WAS RECEIVED AS GRANT IN AID FROM STAT E & CENTRAL GOVERNMENT FOR CHARITABLE ACTIVITIES. THUS, IT IS SEEN THAT THE ARGUMENT THAT IT WAS A COMMERCIAL ACTIVITY STANDS DEMOLISHED BY THE FACTS AS THE ASSESSEE SOCIETY IS MAINLY DEPENDENT ON GOVERNMENT FOR ITS ACTIVITIES AND THER E IS A VERY MEAGER AMOUNT OF COLLECTION ON ACCOUNT OF DONATIONS ETC. IN VIEW OF THESE SPECIFIC FACTS, WE HAD REQUIRED THE R EVENUE TO SHOW WHERE IS THE ALLEGED COMMERCIAL ACTIVITY. THE LD. CIT-DR IN THE ABSENCE OF ANY SUCH EVIDENCE ON RECORD OR MA TERIAL REFERRED TO BY THE AO RELIED UPON THE ASSESSMENT OR DER. WE FURTHER NOTICE THAT THE ASSESSEE IN ITS SUBMISSIONS EXTRACTED AT PAGES 5 AND 6 OF THE IMPUGNED ORDER BEFORE THE CIT( A) HAS STATED THAT THE ASSESSEE SOCIETY IS EXHIBITING THE PHILOSOPHY OF ITA 362 /CHD/2019 2014-15 PAGE 13 OF 37 GITA GIVEN BY LORD KRISHNA THROUGH A LIGHT & SOUND SHOW AT THE BIRTH PLACE OF GITA AT 'JYOTISAR'. APART FROM THESE FACTS, IT IS SEEN THAT THE FOLLOWING SUPPLEMENTAL SUBMISSIONS HAVE BE EN EXTRACTED BY THE CIT(A) WHICH ARE REPRODUCED HEREUN DER FROM THE IMPUGNED ORDER FOR THE SAKE OF COMPLETENESS : ADDITIONAL SUBMISSIONS ON 12.07.2018:- IN CONTINUATION OF OUR PREVIOUS SUBMISSION, WE SUBM IT THE FOLLOWING INFORMATION AS DESIRED BY YOUR HONOUR: - (01) COPY OF OBJECTS FOR WHICH THE APPELLANT/ASSESSEE BO ARD IS ESTABLISHED:- THE ASSESSEE BOARD WAS ESTABLISHED ON 01 ST DAY OF AUGUST, 1968 BY THE FORMER PRIME MINISTER OF INDIA BHARAT RATNA SH. GULZARI LA I NANDA. THE COPY OF MEMORANDUM OF ASSOCIATION CONTAINING OBJECT CLAUSE IS ATTACHED HEREWITH AS PER EX-A. (02) COPY OF CERTIFICATE OF REGISTRATION UNDER SECTION 12A(A) OF THE I. T. ACT:- THE CERTIFICATE OF REGISTRATION UNDER SECTION 12A(A ) OF THE IT ACT, 1961 WAS ISSUED BY HON'BLE CIT ON DATED 17/01/1978 VIDE NO. 227(15-K)/74-75/J AND THE COPY OF SAME IS ATTACHED HEREWITH AS PER EX-B. (03) SOURCES OF INCOME:- THE ASSESSEE BOARD IS MAINLY DEPENDENT ON GRANT IN AID FROM STATE AND CENTRA! GOVERNMENT. DURING THE YEAR UNDER CONSIDERATION, THE ASSESSEE HAS RECEIVED RS. 32,02,00,000 AS GRANT IN AID FROM GOVERNMENT OUT OF THE TOTAL RECEIPTS OF RS 34-38,22 ,104. THE COPY AUDIT REPORT IN FORM NO. 10-B ALONGWITH COPY OF BALANCE SHEET, INCOME & EXPENDITURE ACCOUNT IS ATTACHED AS PER EX-C. (04) APPLICATION/ACCUMULATION OF INCOME' BY THE ASS ESSEE BOARD:- THE INCOME HAS BEEN APPLIED FOR THE PURPOSE OF FULF ILMENT OF OBJECTS AS LAID DOWN IN THE OBJECTS CLAUSE OF MEMORANDUM AND/OR OBJ ECTS INCIDENTAL TO THE MAIN OBJECTS OF THE ASSESSEE BOARD AS PER THE CONDITIONS LAID DOWN U/S 11 OF THE ACT FURTHER, THE AMOUNT OF INCOME ACCUMULATED OR SET AP ART FOR APPLICATION TO CHARITABLE/RELIGIOUS PURPOSES, TO THE EXTENT IT DOE S NOT EXCEEDS 15% OF THE INCOME HAS BEEN PROPERLY INVESTED BY THE ASSESSEE A S PER GUIDELINES LAID DOWN U/S 11(5) OF THE ACT. FURTHER, WE PLACE RELIANCE ON THE LANDMARK JUDGEMEN T OF HON'BLE SUPREME COURT IN THE CASE OF ACIT VS. SURAT CITY GYMKHANA [ 2000 (246) ITR 188] WHEREIN HON'BLE SUPREME COURT HELD THAT REGISTRATIO N ISSUED UNDER SECTION ITA 362 /CHD/2019 2014-15 PAGE 14 OF 37 12AA IS A FAIT-ACCOMPLI AND A.O HAS NO POWER TO FUR THER PROBE INTO THE OBJECTS OF THE TRUST(SEE EX-D). SO, THE ACTION OF THE LD. A .O. OF REJECTING CLAIM OF THE ASSESSEE UNDER SECTION 11 IS TOTALLY WRONG AND DESE RVES TO BE SCRAPPED. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES GIVEN A BOVE, YOUR HONOUR IS REQUESTED TO PASS AN APPROPRIATE ORDER GRANTING REL IEF TO MY CLIENT.' 12. ON A CONSIDERATION OF THE ABOVE FACTS IN TERMS OF THE GROUND RAISED, WE FIND THAT THE ISSUE WHICH FALLS F OR OUR CONSIDERATION IS WHETHER THE EXPENSES INCURRED AND THE RECEIPTS RECEIVED BY THE ASSESSEE SPECIFICALLY FROM THE LIGHT AND SOUND SHOW AND MAINTENANCE OF MUSEUM ETC. CAN B E SAID TO ARISE FROM THE ACTIVITIES OF THE ASSESSEE WHICH CAN BE SAID TO BE COVERED U/S 2(15) OF THE INCOME TAX ACT. FOR THE PURPOSES OF DETERMINING THE CLAIMS AND THE COUNTER CLAIMS OF THE PARTIES IN THE PRESENT PROCEEDINGS, IT IS NECES SARY TO FIRST EXTRACT THE RELEVANT PROVISION : SECTION 2(15) CHARITABLE PURPOSE INCLUDES RELIEF OF THE POOR, E DUCATION (YOGA) MEDICAL RELIEF, (PRESERVATION OF ENVIRONMENT (INCLUDING WATER-SHEDS , FORESTS AND WILDLIFE) AND PRESERVATION OF MONUMENTS OR PLACES OR OBJECTS OF ARTISTIC OR HI STORIC INTEREST, AND THE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY. PROVIDED THAT THE ADVANCEMENT OF ANY OTHER OBJECT O F GENERAL PUBLIC UTILITY SHALL NOT BE A CHARITABLE PURPOSE, IF IT INVOLVES THE CARRYING ON OF ANY ACTIVITY IN THE NATURE OF TRADE, COMMERCE OR BUSINESS, OR ANY ACTIVITY OF RENDERING ANY SERVICE IN RELATION TO ANY TRADE, COMMERCE OR BUSINESS, FOR A CESS OR FEE OR ANY OTHE R CONSIDERATION, IRRESPECTIVE OF THE NATURE OF USE OR APPLICATION, OR RETENTION, OF THE INCOME FROM SUCH ACTIVITY, UNLESS (I) SUCH ACTIVITY IS UNDERTAKEN IN THE COURSE OF AC TUAL CARRYING OUT OF SUCH ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY; AND (II) THE AGGREGATE RECEIPTS FROM SUCH ACTIVITY OR A CTIVITIES DURING THE PREVIOUS YEAR, DO NOT EXCEED TWENTY PER CENT OF THE TOTAL RECEIPTS, OF TH E TRUST OR INSTITUTION UNDERTAKING SUCH ACTIVITY OR ACTIVITIES, OF THAT PREVIOUS YEAR. 13. IN THE FACTS OF THE PRESENT CASE, AT THE COST O F REPETITION IT NEEDS TO BE BORNE IN MIND THAT THE ASSESSEE AS P ER PARA 3 OF THE ASSESSMENT ORDER ITSELF IS A SOCIETY WHOSE MAIN AIM IS TO ITA 362 /CHD/2019 2014-15 PAGE 15 OF 37 UNDERTAKE OVERALL DEVELOPMENT OF KURUKSHETRA ETC. IT HAS ELABORATED ITS AIMS AS INCLUDING RENOVATION OF HISTORICAL PLACES AND FACILITIES TO PILGRIMS AND TOURISTS ETC. A FURTHER PERUSAL OF PARA 5 OF THE ASSESSMENT ORDER SHOWS THAT THERE HAS BEEN RECEIPT IN THE CORPUS FUND OF YOG ASHRAM OF RS. 5,7 2,006/-. IT IS SEEN THAT THE EXPENDITURE OF THE AMOUNTS HAVE BE EN SHOWN TOWARDS 'LIGHT & SOUND SHOW SECURITY SERVICE CHARGE S', UPGRADATION OF SRI KRISHNA MUSEUM, EXPENDITURE ON CELEBRATION OF GITA JAYANTI ETC.. THE ACTIVITIES OF THE TRUST, IT IS SEEN INCLUDED MAINTAINING AND PRESERVING THE HIS TORICAL PLACES IN AND AROUND 48 KMS OF KURUKSHETRA AND PROV IDING FACILITIES FOR TOURISTS/PILGRIMS INCLUDING CELEBRAT ION FOR GEETA JAYANTI AT BHARAM SAROVAR AND MAINTAINING OF KRISHN A MUSEUM AT KURUKSHETRA ETC. WHEN THESE FACTS ARE RE AD ALONGWITH THE SUBMISSIONS OF THE ASSESSEE ADVANCED BEFORE THE CIT(A) WHICH HAVE BEEN EXTRACTED IN PARA 3.1 OF THE IMPUGNED ORDER, IT IS SEEN THAT THE CLAIM THAT THE ASSESSEE IS CARRYING OUT THE CHARITABLE ACTIVITIES OF GENERAL UTILITY AS ENUNCIATED IN THE OBJECTS CLAUSE OF ITS DEED OF REGISTRATION CANN OT BE DENIED. FEW OF THESE OBJECTS HAVE BEEN EXTRACTED HE REUNDER AGAIN AT THE COST OF REPETITION, THEY INCLUDE : (I)PROVIDING ALL KIND OF FACILITATION TO TOURISTS/PILGRIM COMING TO KURUK SHETRA THROUGHOUT THE YEAR; (II)MAINTAIN AND PRESERVE HISTORICAL PLAC ES IN AND AROUND 48 KMS OF KURUKSHETRA; (III) TO PROVIDE ALL KIND OF SUPPORT FOR CELEBRATION ITA 362 /CHD/2019 2014-15 PAGE 16 OF 37 OF GITA JYANTI AT BRAHM SAROVAR EVERY YEAR; (IV) TO MAINTAIN AND OPERATE KRISHNA MUSEUM AT KURUKSHETRA. WHEN THESE FACTS ARE TAKEN INTO CONSIDERATION WITH THE FINDING ARRIVED A T IN THE IMPUGNED ORDER, IT IS SEEN THAT THE CIT(A) HAS COME TO THE CONCLUSION THAT THERE IS NO COMMERCIAL ELEMENT INVO LVED. THE SAID CONCLUSION, WE FIND CANNOT BE FAULTED WITH AS NO EVENT OR ACTIVITY HAS BEEN REFERRED TO EITHER BY THE AO OR B Y THE LD. CIT-DR TO SHOW THAT IT CAN BE SAID TO BE MOTIVATED BY ANY PROFIT MOTIVE. HE HAS ALSO CONCLUDED THAT THERE IS NO COMPARISON WITH BODIES LIKE HUDA, PUDA ETC. WHICH F INDING ALSO WE FIND OURSELVES IN AGREEMENT FOR THE REASONS BROUGHT OUT HEREINABOVE AND TO BE ELABORATED HEREINAFTER. 14. IN ORDER TO ADDRESS THE EXPENDITURE ACCEPTED BY THE CIT(A) AND UPHELD BY US IN THE FACTS OF AN ASSESSEE MAINTAINING A KRISHNA MUSEUM AND HAVING A LIGHT AND SOUND SHOW EXHIBITING THE PHILOSOPHY OF GITA AT ITS BIRTH PLACE JYOTI SAR IT NEEDS TO BE ADDRESSED WHAT KURUKSHETRA STAN DS FOR. THERE MAY BE MULTIPLE NARRATIVES ON THE BELIEF WHET HER ANY ACTUAL WAR CALLED THE MAHABHARAT WAS FOUGHT OR IS I T A REFERENCE TO A CONSTANT BATTLE OF GOOD AND BAD WAGI NG IN EACH ONE OF US SINCE TIMES IMMEMORIAL. HOWEVER, THE FACT THAT GITA WAS EXPOUNDED ON THE BATTLE FIELD OF KURUKSHETRA ON THE VERGE OF MAHABHARAT BY SRI KRISHNA IS A SUBJECT OR RATHER A FACT ON WHICH THE BELIEF IS BASED IS NOT ITSELF IN DISPUTE. KURUKSHETRA ITA 362 /CHD/2019 2014-15 PAGE 17 OF 37 HAS ITS NAME IN THE HALL OF FAME SOLELY AND ONLY DU E TO THE EXPOUNDING OF THE PHILOSOPHY OF A CIVILIZATION WHICH WAS PLUMBING IN THE DEPTHS OF IGNORANCE DUE TO THE PREV ALENT AND RHETORIC ADHERENCE TO RITUALS BASED ON INCORRECT CO NTEXT OF THE PRINCIPLES, IDEAS AND PHILOSOPHIES. THIS RELIGIOUS REFORM SEPARATING RELIGION FROM THE PHILOSOPHY OF A LIFE L IVED IN EXCELLENCE FOR THE BENEFIT OF THE SOCIETY WAS ONE O F THE FIRST OF THE MANY SELF GENERATED RELIGIOUS REFORMS OF THE CI VILIZATION. THIS IS CONTAINED IN THE BHAGWAD GITA. THE FACT THA T IT IS THE CULTURAL HERITAGE OF THIS NATION IT CANNOT BE DENIE D BY THE MOST DOUBTING OF THE DOUBTING THOMASES. KURUKSHETRA ATTRACTS TOURISTS AND PILGRIMS NOT BECAUSE IT IS A SITE OF S OME SCENIC MAGNIFICENT BEAUTY. ITS CLAIM OF ATTRACTION IS SOLE LY THE CULTURAL, HISTORICAL, PHILOSOPHICAL HERITAGE OF A C IVILIZATION WHICH WAS LOST IN OBLIVION FOR NEARLY 700 YEARS. T HE KEEPING ALIVE OF THE NEW DIRECTION AND DEFINITION SHOWN BY THE GREAT YOGI SRI KRISHNA WHO IS CONSIDERED A GOD BY SOME OF US WHERE SHUNNING THE THEN CORRUPTED RELIGIOUS PRACTICES, HE GAVE A DISTINCT NEW DEFINITION OF YAJNA AS THE ACT OF GIVING BACK TO THE UNIVERSE LIKE THE WATER CYCLE AIDED AND PERFORMED B Y THE SUN; LIKE THE EXCHANGE OF GASES AND INTERDEPENDENCE BETW EEN THE ANIMAL WORLD AND THE VEGETATION; THE FLORA AND THE FAUNA. THE KEEPING ALIVE OF THE PLACE WHICH GAVE BIRTH TO THE YOGIC, ENLIGHTENED WAY OF LIFE SHOWING HOW TO ACHIEVE BALA NCE AND ITA 362 /CHD/2019 2014-15 PAGE 18 OF 37 HARMONY BEING ONE WITHIN AND WITHOUT WAS EXPLAINED BY SRI KRISHNA AT THIS PLACE. THE DESCRIPTION OF UNITY IN MIND, BODY AND SOUL WITHIN AND THE UNIVERSE OUTSIDE WERE SHOWN TO BE ASPIRATIONAL QUESTS OF THE CIVILIZATION. THE MESSAG E OF ACHIEVING DELIVERANCE OF THE MIND FROM THE FEARS AN D GREED OF MATERIAL OBJECTS, FAME AND DESIRES AND TO LIVE NOT IN THE MIND BUT IN THE ENLIGHTENED MIND WHERE GREATER GOOD OF A LL AND NEGATING THE SELF EGO WERE ASPIRATIONAL CHOICES TO BE GUIDED BY WHICH WAS EXPLAINED TO ARJUN OVERCOME BY A PARALYTI C FEAR WHEN REQUIRED TO FIGHT IN A WAR AGAINST HIS OWN. THE FACT THAT THERE ARE SOME RELICS, TEMPLES, TREES, WATER BODIES KEEPING THE MESSAGES AND THE LIFE EVENTS AND THE PHILOSOPHY AROUND THESE EVE NTS ALIVE WHICH INFACT IS THE VANISHING CULTURAL HERITAGE OF THE CIVILIZATION CANNOT BE SHIED AWAY. IT IS NOT THE PURPOSE OF THE PRESENT PROCEEDINGS TO DE BATE WHETHER THERE WAS A MOVEMENT TO THE INDUS VALLEY CI VILIZATION OR MOVEMENT AWAY FROM THE INDUS VALLEY CIVILIZATION , THE PRESERVING OF THE CULTURAL HERITAGE, HOWEVER, CANNO T BE IGNORED. THE FACT THAT THE MYTHICAL RIVER SARASWATI HAVING ITS TEMPLE SUPPOSEDLY AT THE ANCIENT SITE OF PEHOWA AGAIN IS A BELIEF WHI CH IS CENTRAL TO THE CORE CULTURAL HERITAGE. EFFORTS TO PRESERVE IT COME WITHIN THE 48 KM RADIUS. ITS IMPORTANCE CANNOT BE OVER- EMPHASIZED AS APART FROM A RELIGIOUS SPOT LIKE OTHE R RELIGIOUS SITES IT HAS BEEN MAINTAINING A GENEALOGICAL RECORD S OF THE FAMILIES VISITING THIS PLACE OVER A PERIOD OF TIMES OF BIRTH, DEATH ETC. THESE ARE SOME OF THE WRITTEN RECORDS WHICH MAY STI LL BE ITA 362 /CHD/2019 2014-15 PAGE 19 OF 37 AVAILABLE WITH SOME FAMILIES AT PEHOWA WHICH AGAIN IS A CULTURAL HERITAGE. THE IMPORTANCE OF THEIR PRESERVATION AND MAINTENANC E CANNOT BE ALLOWED TO BE TOYED WITH. 15. AT THIS STAGE, IT WOULD BE APPOSITE TO REFER TO CERTAIN CONSTITUTI ONAL PROVISIONS ESPECIALLY KEEPING IN MIND THE FACT THAT GOVERNMENTS FUNDS ARE ALSO INVOLVED. IT IS WELL SETTLED THAT ALL ACT S OF STATE AND THE UNION OF INDIA ARE DEEMED TO BE IN CONFORMITY W ITH THE CONSTITUTIONAL MANDATE OF THE COUNTRY AS THE CONSTI TUTION OF INDIA IS THE SUPREME LAW OF THE LAND. REFERENCE MAY BE MADE TO THE DIRECTIVE, PRINCIPLES OF STATE POLICY ENSHRINED IN PART-IV OF THE CONSTITUTION. THE DIRECTOR PRINCIPLES OF STATE POLICY THOUGH HAVE NOT BEEN PROVIDED TO BE ENFORCEABLE IN A COURT OF LAW LIKE FUNDAMENTAL RIGHTS WHICH ENJOY SUCH A GUARANTEE, HO WEVER, THEIR IMPORTANCE IN PROVIDING A GUIDANCE FOR FORMAT ION OF STATE POLICIES ETC. CANNOT BE IGNORED. ARTICLE 49 OF THE CONSTITUTION OF INDIA INCLUDED IN THE CHAPTER OF PART IV OF THE CONSTITUT ION IN CLEAR UNAMBIGUOUS WORDS IS TITLED PROTECTION OF MONUMENTS AND PLACES AND OBJECTS OF NATIONAL IMPORTANCE IT MANDATES THAT; IT SHALL BE THE OBLIGATION OF THE STATE TO PROTECT EVERY MONUMENT OR PLACE OR OBJECT OF OR ARTISTIC OR HISTORIC INTERES T, [DECLARED BY OR UNDER LAW MADE BY PARLIAMENT] TO BE OF NATIONAL IMP ORTANCE, FROM SPOLIATION, DISFIGUREMENT, DESTRUCTION, REMOVAL, DI SPOSAL OR EXPORT, AS THE CASE MAY BE. ITA 362 /CHD/2019 2014-15 PAGE 20 OF 37 16. A FURTHER REFERENCE TO ARTICLE 51A OF THE CONSTITUTION OF INDIA ENSHRINED IN PART-IVA TITLED AS FUNDAMENTAL DUTIES MAY ALSO BE MADE. THE ARTICLE IN CLEAR TERMS SETS OUT THAT IT SHALL BE THE DUTY OF EVERY CITIZEN OF INDIA TO VALUE AND PRE SERVE THE RICH HERITAGE OF THE COMPOSITE CULTURE. THE SPECIFIC CLAUSE (F) OF ART. 51A SETS OUT THAT, IT SHALL BE THE DUTY OF EVERY CITIZEN OF INDIA TO VALUE AND PRESERVE THE RICH HERITAGE OF OUR COMP OSITE CULTURE. THE FACT THAT SITE WHICH GAVE BIRTH TO A PHILOSOP HY WHICH HAS A RICH FOLLOWING RIGHT THROUGH THE GENERA TIONS IS THE CULTURAL HERITAGE CANNOT BE DENIED. CONSCIOUS OF T HE FACT THAT THE DIRECTIVE PRINCIPLES OF STATE POLICY ARE NOT ENFORCEABLE IN A COURT OF LAW LIKE FUNDAMENTAL RIGHTS, HOWEVER, THER E IS NO DISPUTING THE FACT THAT THEY HOLD AN EQUALLY IMPORT ANT STATUS AS THE FUNDAMENTAL RIGHTS GUARANTEED UNDER THE CONS TITUTION AS THEY PROVIDE THE GUIDING BEACON IN THE LIGHT OF WHICH THE FRAMERS OF THE CONSTITUTION EXPECTED THAT THE STATE POLICY WOULD BE GUIDED BY. INFACT, THERE ARE DECISIONS WHI CH ALLOW THE FUNDAMENTAL RIGHTS TO BE RESTRICTED IF A LAW AIMS T O REALIZE THE MANDATE OF THE DIRECTIVE PRINCIPLES OF STATE PO LICY. THE FACT THAT THE CONSTITUTION OF INDIA IS THE SUPREME LAW OF THE LAND AND THAT ALL PROVISIONS OF ALL ACTS, RULES AND REGULATIONS ARE PRESUMED TO BE IN CONFORMITY WITH IT IS NOT OPE N TO DEBATE. THE FACT THAT THE AREA OF KURUKSHETRA OWES ITS IMPO RTANCE TO THE PHILOSOPHY OF THE BHAGWAD GITA ENCAPSULATING THE TEACHINGS AND MESSAGE OF THE VED, THE UPNISHADS AND THE PURANS CONTEXTUALLY SUMMARIZED BY SRI KRISHNA AT THIS ITA 362 /CHD/2019 2014-15 PAGE 21 OF 37 PLACE IS WELL KNOWN AND ACCEPTED. THE TEMPLES, MON UMENTS, TREES, STONE, THE SPACE ETC. IN MEMORY AND RECOGNITION OF AND THE BUI LDING OF THE MYTHOLOGY, THE LEGENDS, THE FOLKLORE, THE FESTIVALS, THE SONGS, BH AJANS, THE MUSIC, THE DANCE FORMS ETC. AROUND THIS EVENT ARE THE CULTURAL HERIT AGE OF THIS NATION CENTERED IN THIS PLACE CONSTITUTE AND FORM THE VANISHING TAN GIBLE AND INTANGIBLE CULTURAL HERITAGE CANNOT BE DENIED. THE FACT THAT THERE ARE DOUBTERS AND NAY SAYERS ON THE VERY EXISTENCE AND RELEVANCE OF THE DISCOURSE DOES NOT DETRACT FROM THE FACT THAT THERE IS A WHOLE BODY OF CULTURAL, HERITAGE, PHILOSOPHY AND IDEAS RE SONATED AND BIRTHED FROM THIS PLACE. SRI KRISHNA A GOD TO SOME OF US IS ALSO A SUPREME YOGI, A PHILOSOPHER AND DEFINITELY A N ENLIGHTENED MIND TO ALL OF US. HE HAS DELIVERED THE FAMOUS DISCOURSE AT THIS PLACE AND THIS IS THE REASON AND THE ONLY REASON FOR THE IMPORTANCE AND RELEVANCE OF KURUKSHETRA. CONSEQUEN TLY AN INFORMATIVE DISSEMINATION OF HIS LIFE, TIME AND PHILOSOPHY CANN OT BE DISMISSED AS COMMERCIAL ACTIVITY. THE DISSEMINATION OF INFORMATION THROUGH LIGHT AND SOUND AVAILABLE EVEN TO THE ILLITERATE CA NNOT BE WHIMSICALLY AND ARBITRARILY DISCARDED AS A COMMERCI AL VENTURE. SIMILARLY MAINTENANCE OF A MUSEUM KEEPING ALIVE THE PHILOSOPHY IDEAS AND CULTURAL FOLKLORE CONSTITUTING THE CULTURAL HERITAGE CANNOT BE DISMISSED AS A COMMERCI AL ACTIVITY SIMPLY FOR THE SAYING. THE FACT THAT APART FROM VAR IOUS OTHER CITES WITHIN THE 48 KM AREA OF KURUKSHETRA, THERE I S PEHOWA ALSO WHICH THOUGH HAS BEEN REFERRED TO EARLIER FOR THE MENTIONING OF THE GENEALOGICAL RECORDS IS ALSO AS P ER FOLKLORE, ITA 362 /CHD/2019 2014-15 PAGE 22 OF 37 CULTURAL BELIEF IS CONSIDERED TO BE ON THE BANKS OF THE ERSTWHILE SARASWATI, SOME WOULD SAY MYTHICAL RIVER EMBODYING THE GODESS SARASWATI, GODESS OF LEARNING. THE EXI STENCE OF THIS RIVER MARKED BY A TEMPLE ON THE PURPORTED SITE MAY ALSO HAVE DOUBT SAYERS BUT ITS EXISTENCE IS THE CULTURAL HERITAGE OF THIS NATION WHICH RECOGNIZES TRIVENI AND EXISTENC E OF DIFFERENT PHILOSOPHIES AND THOUGHTS CANNOT BE DENIE D. A PERSON ON THE TOUCHSTONE OF SCIENTIFIC HISTORICAL S TANDARDS MAY OR MAY NOT BELIEVE ITS EXISTENCE, HOWEVER, THE EXISTENCE OF A CULTURAL HERITAGE AROUND THIS EVENT CANNOT BE DEN IED. THE FACT THAT ITS EXISTENCE IS INSISTED UPON BY A PARTI CULAR CLASS OF THINKERS TO JUSTIFY THAT AS OPPOSED TO MIGRATION FR OM THE CENTRAL ASIA INFACT THERE WAS A MIGRATION FROM THE EAST TO CENTRAL ASIA MAY CAUSE AND KEEP ALIVE THE CONFLICT AND GIVE LIFE TO THE DIVERGENT VIEWS AVAILABLE. HOWEVER, MUL TIPLICITY OF VIEWS IS HEALTHY WHEN SUPPORTED BY CULTURAL HERITAG E. THE CIVILIZATION WHICH IS ATTEMPTING TO RISE FROM THE 7 00 YEARS OF OBLIVION HAS NEVER SHIED AWAY OR DENOUNCED THE NON- BELIEVER FROM THE BELIEVER, INFACT SUCH TAGS OF IDENTIFICATI ON ARE NOT GIVEN AS DIFFERENT VIEWS ARE ACCEPTABLE AND DO CO-E XIST PEACEFULLY. THE EXTREME TOLERANCE AND ACCEPTING EX ISTENCE OF OPPOSING VIEWS PEACEFULLY MAY HAVE BEEN THE BANES A ND CAUSE FOR NEAR EXTINCTION OF THE CIVILIZATION, HOWEVER, T HIS FEAR TOO DID NOT SWAY THE CIVILIZATION. THIS CULTURAL HERIT AGE AND THE ITA 362 /CHD/2019 2014-15 PAGE 23 OF 37 IMPORTANCE OF MAINTENANCE OF THE VANISHING RELICS, SITES, THE TANGIBLE AND INTANGIBLE CULTURAL HERITAGE OF NATION AL IMPORTANCE CANNOT BE OVER EMPHASIZED. ITS ABSENCE BECOMES MORE NOTICEABLE WHERE UNLIKE OTHER CIVILIZATIONS WH ICH CELEBRATED VICTORY BY BUILDING MONUMENTS, GATES, MA USOLEUM, ARCHES ETC. THIS CIVILIZATION DID NOT BUILD ANY MON UMENTS IN PERSONAL HONOUR. THE SO CALLED HIGHEST ACHIEVERS A S ROLE MODELS OF THIS CIVILIZATION BE THEY KINGS, PHILOSOP HERS OR THINKERS CONSCIOUSLY AVOIDED PERPETUATING EITHER TH EIR NAME OR LINEAGE AS CULTURALLY THEY HAVE ALWAYS ASPIRED TO A TTAIN CONTROL OVER ONES OWN MIND, BODY, THOUGHT AND SOUL AND NEGATE THE EGO AND THE NAME ITSELF. THE FACT THAT EXTERNAL CIVILIZATIONS ENGAGED WITH PART OF THE POPULATION E NGAGED IN BUSINESS AND ADMINISTRATION WAS IGNORANT OF THE PAS SION OF THE HIGHEST ACHIEVERS WHO WERE ENGAGED IN THEIR SOL ITARY JOURNEYS TO NEGATE THE EGO BY YOG, MEDICATION AND D HYAN WERE NOT NOTICED BY THE RAPACIOUS AND THE GREEDY, THE HI STORY WITH A LACK OF VICTORIOUS SYMBOLS OF ACHIEVEMENT DESPITE THE EVIDENCE OF WELL PLANNED ANCIENT SITES DISCOVERED B Y ARCHEOLOGISTS IS EVIDENT OF THIS FACT. THESE CULTURAL ASPIRATIONS ADMITTEDLY DO NOT HAVE MANY PHYSICAL SYMBOLS AROUND WHICH THE PHILOSOPHIES, THE CULTURE AND THE IDEAS AND HERITAGE REVOLVED. T HUS, PRESERVATION OF THE VANISHING AND THE FEW REMAINING RELICS OF THE TANGI BLE AND INTANGIBLE CULTURAL HERITAGE CANNOT BE TREATED TO BE A COMMERCIAL EXERC ISE WITHOUT EVEN A SCRAP OF EVIDENCE. ITA 362 /CHD/2019 2014-15 PAGE 24 OF 37 17.1 IT WOULD NOT BE OUT OF CONTEXT TO QUOTE KOEN RAAD ELST WHO HAS AS PER INFORMATION AVAILABLE IN THE PUBLIC DOMAIN ADDRESSING THE QUERIES POSED TO HIM ON THE ADVICE W HICH HE WOULD POSSIBLY GIVE TO THE HINDUS AS AVAILABLE IN HTTP://KOENRAADELSTBLOGSPOT.COM/2012/05/HINDU-SURVI VAL-WHAT-IS-TO-BE- DONE.HTML H AS STATED; SOME HINDUS ASK ME, AS A SYMPATHIZING OUTSIDER, IF I HAVE ANY ADVICE FOR THEM WHEN THEY WANT TO REVIVE THEIR FORTUNES. IN PRINCIPLE, I HAVE NO ADVICE; IT WOULD BE ARROGANT TO PRETEND TO KNOW SOMETHING THAT THE PEOPLE CONCERNED ARE NOT SO SURE ABOUT. BUT THEN AGAIN, HINDUS ARE NO DIFFERENT FROM OTHERS, THEY ARE SUBJECT TO THE SAME LAWS, SO AN APPROXIMAT IVE KNOWLEDGE OF THEIR CONDITION IS ENOUGH TO PREDICT WHERE THEY ARE MOVING AND TO SAY WHAT THEY HAVE TO DO TO MAKE THE BEST OF IT. SO , HERE GOES. AND ANSWERED THE SAME WITH STATING THAT; THE FIRST THING HINDUS HAVE TO DO, IS TO KNOW THEMSELVES. THE GREAT PROBLE M OF HINDUS TODAY IS THAT THEY HAVE BECOME SLEEP-WALKERS, FORGE TFUL OF THEIR CIVILIZATION. IT GETS WORSE WITH EVERY PASSING YEAR, AS THE EVER-LARGER HINDU MIDDLE-CLASS IS BECOMING AMERICAN IZED BOTH IN CONSUMER PATTERNS AND IN VALUES. THEIR KNOWLEDGE OF WESTERN FILMS AND MUSIC IS BECOMING BIGGER AS THEIR KNOWLEDGE OF HINDU TRADITION IS LESSENING. AND THE WORST IS T HAT INCREASING NUMBERS TAKE PRIDE IN THEIR IGNORANCE. 17.2 REFERENCE ABOVE IS NOT IN RECOGNITION OF THE CORRECTNESS OR APPROVAL OF THE VIEW EXPRESSED, IT IS IN THE CON TEXT TO HIGHLIGHTING THE IMPORTANCE OF A VANISHING APPRECIATION, AWARENESS A ND ITA 362 /CHD/2019 2014-15 PAGE 25 OF 37 KNOWLEDGE OF THE CULTURAL HERITAGE . CONSIDERING THE FACTUAL AND CONTEXTUAL BACKGROUND OF KURUKSHETRA AND THE FACTS OF THE CASE IN THE LIGHT OF THE STATUTORY PROVISIONS, WE A RE OF THE VIEW THAT THE NEED AND NECESSITY TO KEEP ALIVE THE CULTU RAL AND CIVILIZATION HERITAGE AND WISDOM IS NOT ONLY A NATI ONAL NECESSITY FOR BRINGING LIFE OF DIGNITY AND SELF-RES PECT, ITS IMPORTANCE CANNOT BE OVER EMPHASIZED IN ORDER TO EN ABLE THE PEOPLES TO LIVE AN ENLIGHTENED AND EMPOWERING LIFE WITHOUT FEAR. THIS WOULD GO A LONG WAY TO ADDRESS THE UNJUST CRITICISM OF THE IGNORANT ON THE SO CALLED MYTHS OF HINDU COW ARDICE. THE PASSION FOR NON-VIOLENCE ENSHRINED IN THE CULTU RAL HERITAGE OF THE COUNTRY HAS TO BE UNDERSTOOD IN THE CONTEXT WHERE THE PEOPLE WERE EXHORTED TO AND WERE ALSO CAP ABLE OF UNDERSTANDING THAT IT WAS POSSIBLE AND THEY WERE CA PABLE IN THIS LIFE ITSELF OF RISING ABOVE THE MATERIAL EXCES SES AND GAINS AND ACHIEVE THE GODLY QUALITIES OF GRACE, FORGIVENE SS, MAGNANIMITY AND DESIRE SOCIETAL WELFARE AVOIDING VI OLENCE. THE PHILOSOPHY OF TOLERANCE, LIVE AND LET LIVE; GIVING BACK TO THE SOCIETY, AVOID VIOLENCE TILL THE NTH DEGREE OF TOLE RANCE SO AS TO LIVE NOT IN THE BODY BUT IN THE SPIRIT BEYOND THE M IND. IT IS NOT THE PURPOSE OF THE PRESENT ORDER TO DELVE DEEPL Y IN THIS ESOTERIC AND METAPHYSICAL TOPIC OR DELIBERATE UPON THE POSSIBLE WAYS OF HOLOGRAPHIC VISUALIZATION OF SELF MIND AND EGO WITHIN ONES OWN CONSCIOUSNESS, THE PURPOSE IS ONLY TO ITA 362 /CHD/2019 2014-15 PAGE 26 OF 37 HIGHLIGHT THAT THE CULTURAL HERITAGE OF THE CIVILIZ ATION NEEDS A PROTECTION AND RECOGNITION KEEPING IN MIND THE AFOR ESAID CONSTITUTIONAL PROVISIONS AND THE NEED FOR PRESERVI NG THE TANGIBLE AND INTANGIBLE CULTURAL HERITAGE REVOLVING AROUND THIS AREA WHICH THE SOCIETY AIMS TO PRESERVE AND MAINTAI N. IT MAY ALSO BE MENTIONED THAT THE NEED, IMPORTANCE AND NEC ESSITY TO MAINTAIN, PRESERVE AND PROTECT THE CULTURAL HERITAG EIT IS WELL RECOGNIZED EVEN UNDER INTERNATIONAL CONVENTIONS TH AT CULTURAL POLICIES ARE A PART OF DEVELOPMENT. INDIA IS A SIG NATORY TO THE INTERNATIONAL CONVENTIONS WHICH ACKNOWLEDGES THE NE ED TO IMPLEMENT ITS KEY COMPONENTS OF DEVELOPMENT STRATEG Y THROUGH GOVERNMENT AGENCIES. REFERENCE MAY BE MADE TO THE UNITED NATIONS CONFERENCE ON HUMAN DEVELOPMENT H ELD IN 1972 AT STOCKHOLM . REFERENCE MAY ALSO BE MADE TO RECOMMENDATIONS MADE BY THE INTER-GOVERNMENTAL CONFERENCE ON CULTUR AL POLICIES FOR DEVELOPMENT WHICH ISSUED AN ACTION PLAN ON CULTURAL POLICIES FOR DEVELOPMENT (30 MARCH-2 APRIL,1998) AGAIN AT STOCKHOLM WHEREIN INDIA WAS ALSO A MEMBER. THE FOLLOWING POLICY OBJECTIVES RECOMMENDED TO MEMBER STATES : 1. TO MAKE CULTURAL POLICY ONE OF THE KEY COMPONENT S OF DEVELOPMENT STRATEGY; 2. TO PROMOTE CREATIVITY AND PARTICIPATION IN CULTU RAL LIFE; 3. TO REINFORCE POLICY AND PRACTICE TO SAFEGUARD AN D ENHANCE TANGIBLE AND INTANGIBLE, MOVABLE AND IMMOVABLE CULTURAL HERITAGE AND TO PROMOTE CULTURAL INDUSTRIES; ITA 362 /CHD/2019 2014-15 PAGE 27 OF 37 4. TO PROMOTE CULTURAL AND LINGUISTIC DIVERSITY IN AND FOR INFORMATION SOCIETY; AND 5. TO MAKE MORE HUMAN AND FINANCIAL RESOURCES AVAILABLE FOR CULTURAL DEVELOPMENT. 17.3 THUS, KEEPING ALIVE THE CULTURAL HERITAGE AN ACTIVITY UNDERTAKEN BY THE PRESENT ASSESSEE AS PER ITS AIMS AND OBJECTS AND ACCORDINGLY EDUCATING AND DISSEMINATING THIS INFORMATION THROUGH THE LIGHT & SOUND SHOW OR MUSEUM ALONE WITHOUT ANY FACTS AND EVIDENCE TO THE CONTRAR Y CANNOT BE TERMED TO BE A COMMERCIAL ACTIVITY PURELY ON WHIMS AND FANCIES OF THE OFFICERS. THE AIM OF THE STATUTE IS TO COLLECT JUST AND DUE TAXES. ARTICLE 245(1) EMPOWERS THE PARLIAM ENT TO ENACT LAWS FOR THE WHOLE OR ANY PART OF THE TERRITO RY OF INDIA. ARTICLE 265 OF THE CONSTITUTION PROVIDES THAT NO TA X SHALL BE LEVIED OR COLLECTED EXCEPT WITH THE AUTHORITY OF LA W. THE INCOME TAX ACT PROVIDES FOR A MECHANISM TO LEVY AND COLLECT INCOME TAX AS WELL AS TO GRANT EXEMPTION FROM PAYME NT AS IN THE PRESENT CASE. THE ACTIVITIES ORDINARILY UNDER TAKEN BY DEVELOPMENT AUTHORITIES HAVE NECESSARILY TO BE CONS IDERED AS DISTINGUISHABLE AND DISTINCT IN FACT WHERE IT IS EV IDENT THAT THE ACTIVITIES REINFORCE THE IMPLEMENTATION OF THE CULT URAL POLICIES AND INFACT AIM TO SAFEGUARD, PROTECT AND PRESERVE T HE TANGIBLE AND INTANGIBLE MOVABLE AND IMMOVABLE CULTURAL HERIT AGE. AS NOTICED, CULTURAL POLICIES AS A PART OF DEVELOPMENT STANDS RECOGNIZED EVEN UNDER INTERNATIONAL CONVENTIONS. CO NSIDERING ITA 362 /CHD/2019 2014-15 PAGE 28 OF 37 THE CONSTITUTIONAL MANDATE ENSHRINED IN THE DIRECTI VE PRINCIPLES OF STATE POLICY AND THE FUNDAMENTAL DUTI ES FOR THE CITIZENS UNDER THE UMBRELLA OF WHICH THE CULTURAL H ERITAGE IS SOUGHT TO BE PRESERVED. DISSEMINATING INFORMATION A ND EDUCATING THROUGH THE LIGHT AND SOUND SHOW TO THE C URIOUS AND THE INTERESTED PERSON IRRESPECTIVE OF RELIGION, CASTE, CULTURE, CREED, COLOUR, GENDER, NATIONALITY CANNOT BE IRRESPONSIBLY TERMED AS A MERE COMMERCIAL ACTIVITY WITHOUT AN IOTA OF EVIDENCE. THE NEED FOR PRESERVING AND MAIN TAINING CULTURAL PRIDE CANNOT BE OVEREMPHASIZED AS OBSERVED EARLIER ALSO ESPECIALLY WHERE THE PRESENTATION OF THIS CIVI LIZATION HAS BEEN ONLY THROUGH THE PRISM OF CONSTANT AND THE MIS CHIEVOUS CRITICISM BRINGING ON THE TABLE FOR DISCUSSION ONLY THE CASTE ATROCITIES, SATI OR CHILD MARRIAGES WHICH NO DOUBT HAVE BEEN THE MALAISE OF THE CIVILIZATION AND THESE EVENTS NE CESSARILY CALL FOR US TO HANG OUR HEADS IN SHAME BUT ALSO NEE D TO BE CONSIDERED IN THE BACKDROP OF WHAT WAS THEN HAPPENI NG IN THE REST OF THE WORLD. EVENTS MUST BE UNDERSTOOD IN THE CONTEXT OF THE TIMES. WOMEN AS A GENDER WERE OPPRESSED AND WI TCH HUNTING, BURNING AT THE STAKE AND OTHER PRACTICES O F TORTURE WERE ACCEPTED WITHIN THOSE CIVILIZATIONS AND RELIGI ONS OF THOSE TIMES. THESE PRACTICES OF WITCH HUNTING AND MAL TR EATMENT OF THE MARGINALIZED, THE WEAK AND THE WOMEN WERE DULY SANCTIONED AS PERMISSIBLE RELIGIOUS TOOLS OF OPPRES SION IN MOST ITA 362 /CHD/2019 2014-15 PAGE 29 OF 37 OF THE OTHER CIVILIZATIONS OF THE WORLD AND WERE NE AR EQUIVALENT TO SATI AND CASTE ATROCITIES. THE WOMEN IN THE SO-C ALLED DEVELOPED NATIONS EVEN THEN WERE MARRIED OFF YOUNG WITH VIRTUALLY NO SAY EITHER IN THE EVENT OR CHOICE OF M ATE. THEIR STATUS AND EXISTENCE WAS TOTALLY DEPENDENT ON MALE SUPPORT AND IN THE ABSENCE OF IT, WERE MALTREATED, HAVING N O ECONOMIC, SOCIAL OR INHERITANCE RIGHTS, DENIED EDUCATION MUCH LIKE THE WOMEN IN THIS CIVILIZATION WHEN IT WAS PLUMBING THE DEPTHS OF IGNORANCE. THUS NO DOUBT CASTE, SATI, CHILD MARRIA GE ETC. AS PRACTICED WERE ABOMINAL PRACTICES TO BE SHUNNED, TH E OTHER CIVILIZATIONS TOO WERE EQUALLY ON THE BACK FOOT ON THESE ASPECTS. THIS CIVILIZATION HAS PERIODICALLY HAD RE SURGENCE AND REFORM INITIATED BY THE ENLIGHTENED RELIGIOUS REFOR MERS, SAINTS AT DIFFERENT POINTS. REFERENCE MAY BE MADE TO THE A NEW DEFINITION GIVE BY SRI KRISHNA. REFERENCE MAY ALSO BE MADE TO THE REFORMS AND NEW DEFINITION GIVEN BY SRI GAUTAM BUDH, SRI MAHAVIR, GURU NANAK, MIRA, RAVI DAS, KABIR, RAJA RA M MOHAN ROY, SWAMI DAYANAND SARASWATI, SHANKRACHARYA, SRI VIVEKANAND ETC. THE CULTURE HAS BEEN ALIVE WHEREIN SEVERAL COURSE CORRECTIVE SELF GENERATED CORRECTIONS HAVE T AKEN PLACE. THERE IS A LOT MORE TO THIS CIVILIZATION, THEN CAST E DIVIDES.THE DISSEMINATION OF THE INFORMATION AND EDUCATION ON T HE LIFE AND PHILOSOPHY OF SRI KRISHNA AND GITA RESPECTIVELY IS A RECOGNITION OF THE CULTURAL HERITAGE IS NECESSARY T O ADDRESS THE ITA 362 /CHD/2019 2014-15 PAGE 30 OF 37 CIVILIZATION IN A PROPER PERSPECTIVE. THE TRASHING OF THE CIVILIZATION ONLY ON THE BASIS OF CASTE CAN BEST BE ADDRESSED BY RECOGNIZING AND LEARNING ABOUT THE RICH CULTURAL HE RITAGE. THE PLACING OF FACTS IN THE CORRECT PERSPECTIVE WOULD S HOW THAT POSSIBLY THE UNFORTUNATE CONFLICT OF CASTE AS PORTR AYED ACTUALLY MAY BE BETTER UNDERSTOOD AS A CONFLICT OF THE WEALT HY AND THE DEPRIVED EXISTING IN THE CAPITALIST WORLD AS WELL A S IN THE COMMUNIST WORLD ALIKE;. IN THE DEVELOPED, DEVELOPIN G AND UNDER-DEVELOPED ECONOMIES OF THE WORLD OVER. THIS FACT REPRESENTED OUT OF CONTEXT IGNORING THE HISTORY OF THE RISE AND FALL OF THE CIVILIZATION IN THE CONTEXT OF THE GLOB AL TRENDS CONTINUOUSLY BELITTLES THE ACHIEVEMENTS OF THE INDI AN DIASPORA WHO HAVE DEMONSTRATED THEIR METTLE IN DIFFERENT FIE LDS THE DEVELOPED NATIONS. THE ABIDING RESONANCE AND POWER OF THIS PHILOSOPHY HAS BEEN OFT REFERRED TO NOT ONLY BY THE GREAT INDIAN MINDS LIKE MAHATAMA GANDHI, FATHER OF THE NATION BUT ALSO OTHER EQUALLY WELL RESPECTED INDIAN MINDS LIKE ADI SHANKRACHARYA, SWAMI VIVEKANAND, RABINDRA NATH TAGORE AMONGST OTHERS. THE ENLIGHTENED INTERNATIONAL DIASPORA EQUALLY WELL ACK NOWLEDGES THE RELEVANCE AND MAGNIFICENCE OF THIS PHILOSOPHY.WHERE AS WHETHER ALBERT EINSTIEN ACKNOWLEDGED THIS MAGNIFICENT TEXT OF ACHIEVING EXCELLENCE IN HUMAN SPIRIT, ON THIS THE JURY MAY BE WELL DIVIDED BUT OTHER EQUALLY FAMOUS AND WELL RECOGNIZED SCIENT ISTS, HISTORIANS, PHILOSOPHERS, ARTISTS, THINKERS HAVE ITA 362 /CHD/2019 2014-15 PAGE 31 OF 37 ACKNOWLEDGED ITS MAGNIFICENT IS NOT IN DISPUTE. RE FERENCE MAY BE MADE TO J. ROBERT OPPENHEIMER, HENRY DAVID THOREAU, T.S. ELIOT, SUNITA WILLIAMS, PHILIP GLASS, ANNIE BESANT, RALPH WALDO EMERSON, HERMAN HESSE, CARL JUNG, ALDUOS ALDOUS HUX LEY, RUDOLPH STEINER ETC. ETC. AND THE LIST CAN GO ON. THE ABIDING PRINCIPLES OF RIGHT AND WRONG THOUGHT, ACTION AND D EEDS WERE EXPLAINED ON THIS TERRA FERMA TO ARJUN WHO AFTER HA VING PREPARED FOR THIS BATTLE BAULKED ON THE BATTLEFIELD AND EXPRESSED HIS EXTREME REVULSION AND SHAME IN BEING INVOLVED IN THIS IMMORAL WAR. THE DISCOURSE HAS STOOD THE T EST OF TIME AS IT INVOLVES THE HIGHEST PRINCIPLES OF MANAGEMENT AS APPLICABLE TO AN INDIVIDUAL, ORGANIZATION OR STATE. IT IS ON THIS TERRA FERMA OF KURUKSHETRA THAT SHRI KRISHNA GAVE T HE DISCOURSE OF RIGHT AND WRONG ACTIONS, THOUGHTS AND DEEDS. THE DEFINITION OF RIGHT ACTION WAS EXPLAINED WITH T HE CONCEPT OF SWA-DHARMA I.E. THAT ACTION WHICH IS RIGHT FOR THAT PERSON AT THAT POINT OF TIME FOR WHICH NO SCRIPTURES NEED TO BE READ, NO RITUAL NEEDS TO BE PERFORMED, NO GOD OR GURU NEE DS TO BE APPEASED. RIGHT ACTION WITH THE RIGHT INTELLECT EN LIGHTENED BY THE PURE HUMAN SPIRIT BEREFT OF SHACKLING OF THE MI ND THROUGH THE FIVE SENSES WITH NO THOUGHT OR DESIRE OF INDIVI DUAL BENEFIT OR REWARD OR PUNISHMENT IS EXPLAINED TO BE THE HIGH EST PRINCIPLE OF AN ENLIGHTENED HUMAN EXISTENCE WHICH I S POSSIBLE ONLY WITH MINDFUL LIVING. IT IS A WELL ACKNOWLEDGED FACT THAT THE LESSONS ADDRESSING THE SPIRIT OF THE HUMAN DESI RE TO LIVE A ITA 362 /CHD/2019 2014-15 PAGE 32 OF 37 LIFE OF EXALTED MAGNIFICENCE EXPOUNDED BY SRI KRISH NA HAS A FOLLOWING OF RENOWNED PHILOSOPHERS, THINKERS OF DIF FERENT TIMES WHO HAVE ACKNOWLEDGED THE LOFTY IDEAS AND HEAVILY B ORROWED THEREFROM OR AT TIMES PLAGIARIZED THE PHILOSOPHY EX POUNDED AND INCORPORATED IT IN THEIR SECTS/RELIGIONS AND FO LLOWINGS . IT IS NOT A RELIGIOUS DISCOURSE DELIVERED IN A TEMPLE OR AT A RELIGIOUS CEREMONY BUT AT A BATTLEFIELD, THE PLACE OF ACTION, IT IS A LIFE LESSON FOR THE SPIRIT STARVING FOR EXCELL ENCE AND MAGNIFICENCE. THIS PHILOSOPHY HAS CAUGHT THE ATTENT ION OF THE ENLIGHTENED WORLD FOR GENERATIONS. THE ACTIVITY OF THE TRUST TO KEEP ALIVE THIS MESSAGE FOR THE CURIOUS SEEKER AND THE IGNORANT VISITOR ALIKE BY GIVING A PERSPECTIVE OF T HE MYTHOLOGY AND THE HISTORICAL CONTEXT OF THE CONFLICT, THE MES SAGE OF RESOLUTION AND BEING AWARE THAT BEYOND THE FIVE SEN SES SWAYING THE MIND AND CONSEQUENTLY THE BODY, THERE I S AN INTELLIGENCE WAITING TO BE TAPPED FOR WHICH NO KNOW LEDGE EXCEPT THE KNOWLEDGE OF THE PURE SELF IS SUFFICIENT CANNOT BE TERMED TO BE A COMMERCIAL EXERCISE WITHOUT ANY REFE RENCE TO ANY FACT OR EVIDENCE SUPPORTING THE CLAIM. THE IMPA RTING OF THESE MESSAGES THROUGH A LIGHT AND SOUND SHOW OR BY MAINTAINING A MUSEUM CANNOT BY ANY STRETCH OF IMAGI NATION BY CONSIDERED TO BE A COMMERCIAL VENTURE. THE FACT THAT THIS IS A HOLY PLACE FOR A HINDU PILGRIM OPEN TO THE WORLD AT LARGE CANNOT BE SO CONSTRUED SO AS TO BE UNDERSTOOD PURELY IN THE RELI GIOUS CONTEXT SHORN OF THE TANGIBLE AND THE INTANGIBLE CULTURAL CONTEXT IN WHI CH ITEXISTS. ITA 362 /CHD/2019 2014-15 PAGE 33 OF 37 18. TO OUR UNDERSTANDING, NO TEXTS BE CITED TO HIGHLIGHT THE UNIVERSAL EDUCATIONAL RELEVANCE OF MUSEUMS AS CONTRIBUTORS TO THE EDUCATION OF THE YOUNG AND THE OLD , THE STUDENT OR THE TEACHER, THE TRADER OR THE ARTIST. THE MUSEUM INFORM THE DIASPORA WHO CARES T O VISIT IT NOT ONLY ABOUT THE TIMES, THE VALUES, THE LIFE STYL ES AND THE CULTURE OF THE SPECIFIC TIMES BUT ALSO GIVES A PERS PECTIVE OF THE CONTEMPORARY RELEVANCE; STATUS AND STANDING OF THE OTHER CULTURES OF THOSE TIMES. MERE CHARGING OF FEES FRO M VISITOR OR RECEIPT OF STATE FUNDS FOR THEIR UPKEEP ETC. DOES N OT TRANSFORM THE CHARACTER OF A MUSEUM TO BE A COMMERCIAL VENTUR E. THE MUSEUMS IN FACT ARE AKIN IF NOT BIGGER AND LARGER T EMPLES OF LEARNING, THEN THE BEST OF UNIVERSITIES AND COLLEGE S. THE REACH OF THE COLLEGES AND THE UNIVERSITIES IS LIMIT ED TO IMPARTING KNOWLEDGE ONLY TO THE ADMITTED LITERATE A ND QUALIFIED UNLIKE MUSEUMS WHICH IMPART KNOWLEDGE TO THE WORLD AT LARGE REGARDLESS OF HIS LITERATE SKILLS OR QUALIFICATIONS. 19. SIMILARLY, WE FIND DISSEMINATION OF INFORMATIO N, KNOWLEDGE, AWARENESS OF THE PHILOSOPHY OF GITA, THROUGH A LIGHT AND SOUND SHOW ALSO CANNOT BE TREATED TO BE A COMMERCIAL EXERCISE IN THE MANNER CARRIED OUT BY THE ASSESSEE. KNOWLEDGE AND INFORMATION IMPARTED TO THE WORLD AT LARGE REGARDLESS OF CASTE, CLASS OR RELIGION DOES NOT BEC OME COMMERCIAL SOLELY BECAUSE IT IS MORE ENTERTAINING O R AVAILABLE ITA 362 /CHD/2019 2014-15 PAGE 34 OF 37 ALSO TO THE ILLITERATE. EDUCATION NEED NOT NECESSAR ILY BE THROUGH BOOKS AND LECTURES AND COMPLETION OF COURSE AND CERTIFICATES. LIFESTYLE EDUCATION WHICH UPGRADES Y OUR LIFE IS EQUALLY FAR REACHING AND A VALUABLE EDUCATION HAVIN G EVERY DAY APPLICATION. IT IS WELL ACKNOWLEDGED THAT WHE N EDUCATION IS AIMED TO BE IMPARTED TO THE WORLD AT LARGE, THEN THE USE OF SCRIPT ALONE MAY NOT ALWAYS BE SUFFICIENT. AUDIO VISUAL MEDIA LIKE MOVIES, THEATRE, SKITS, LIGHT AND SOUND ARE ALSO VE RY POWERFUL MEDIUM AVAILABLE FOR DISSEMINATING KNOWLEDGE AND EDUCATION . THEIR REACH AND HOLD CAN NEVER BE OVER EMPHASIZED. THE RESORT TO EDUCATE AND IMPART KNOWLEDGE ON THE LIFE, MESSAGE AND REALITIES OF THE TIMES OF SRI KRISHNA LEADING TO THE LIFE LESSONS OF THE SRIMAD B HAGWAD GITA TO THE WORLD AT LARGE, THE LITERATE AS WELL AS THE ILLITERATE, THE UNLETTERED, THE IGNORANT YOUNG AND THE AWARE OLD, T HE DOMESTIC TOURISTS AND THE INTERNATIONAL TOURISTS IN THE ABSENCE OF ANY EVIDENCE CANNOT BE PRESUMED TO BE A COMMERCIAL VENTURE. IT NEED NOT BE EMPHASIZES THAT THE REACH OF A WRITTEN MESSAGE AND INFORMATION IS STILL LIMIT ED TO THE LETTERED AND THE PRIVILEGED. WHEN THE SAME MESSAGE IS EXPLAINED THROUGH LIGHT & SOUND SHOWS, PAINTINGS AN D ART AND THE OTHER AUDIO VISUAL MEDIUMS, IT TRIGGERS AN INTEREST AROUSES A CURIOSITY TO KNOW MORE PERMITS IMAGINATIO N TO TAKE FLIGHT. WHEN TAUGHT THROUGH SCRIPT IN A WRITTEN WO RD, THERE WOULD BE FEW SEEKERS, IF IT IS IMPARTED BY A NARRAT OR, A STORYTELLER, IT HAS A GREATER IMPACT. HOWEVER, TO FIND AN ITA 362 /CHD/2019 2014-15 PAGE 35 OF 37 AUDIENCE WILLING TO PAY ATTENTION IS NOT AN EASY TA SK AS WHEN ONLY EARS ARE APPROACHED, THE EYES AND THE MIND TEN DS TO WANDER. THE KNOWER EXPOSED TO THE PHILOSOPHY IS FUL LY AWARE OF THE POWER AND THE PRESENCE OF THE SENSES ON THE MIND AND THE INTELLECT BEYOND THAT. THE LIGHT AND SOUND SHOW ENSURES THAT WITH THE MAJOR SENSES OF SIGHT AND SOUND CAPTIVATED THE CONSEQUENT IMAGINATIONS AND MIND ARE ENTHRALLED AND CAUGHT. THE CAPTURING OF THESE SENSES CAN BE SO OVERPOWERING THAT THE SENSES OF TOUCH, TA STE AND SMELL SUBSIDE. THE SHOW AIMING TO ADDRESS THE PHIL OSOPHY OF LIFE AND THE GITA SPELLING OUT PLAYED TO SHOW SO TH AT MAXIMUM POSSIBLE MESSAGE IN MINIMAL POSSIBLE TIME IS IMPART ED AND A LIFE ABIDING INTEREST IS GENERATED CREATING A HUNGE R TO STUDY, LEARN AND IMPROVE WHICH IS A LIFE LONG EDUCATIONAL EXERCISE CANNOT BE DISMISSED AS A COMMERCIAL VENTURE WITHOUT ANY EVIDENCE. 20. IN VIEW OF THE AFORESAID FACTS, CIRCUMSTANCES A ND REASONS AS SET OUT HEREINABOVE ON A CONSIDERATION OF THE PE CULIAR FACTS AND CIRCUMSTANCES OF THE CASE IN THE LIGHT OF THE CONSTITUTIONAL PROVISIONS, THE INTERNATIONAL CONVEN TIONS TO WHICH INDIAN IS A SIGNATORY IN THE CONTEXT OF THE A CTIVITIES FOUND DISCUSSED IN THE RESPECTIVE ORDERS ALONGWITH THE CONTEXTUAL BACKGROUND WHEREIN THE ASSESSEE FUNCTION S, WE HOLD THAT THE ASSESSEE HAS BEEN FORMED FOR THE OBJE CTS FALLING WITHIN THE FOUR CORNERS OF THE MAIN CLAUSE OF SECTI ON 2(15) OF ITA 362 /CHD/2019 2014-15 PAGE 36 OF 37 THE ACT. WE HAVE SEEN THAT THE ACTIVITIES UNDERTAK EN BY THE ASSESSEE WERE UNLIKE THOSE UNDERTAKEN BY M/S JAMUNA DEVELOPMENT AUTHORITY. THIS ISSUE, WE HAVE ADDRESSE D AT LENGTH IN THE EARLIER PART OF THIS ORDER. THE ACTI VITIES UNDERTAKEN BY THE PRESENT ASSESSEE LIKE LIGHT AND S OUND SHOW, PRESENT SECURITY SERVICE CHARGES FOR PRESERVI NG AND MAINTAINING/UP-GRADATION AND MAINTENANCE OF KRISHNA MUSEUM EXPENDITURE OF CELEBRATION OF GEETA JAYANTI ETC. ARE ALL RELATABLE ACTIVITIES COMMENSURATE WITH ITS AIMS AND OBJECTS INVOLVING NO ACTIVITY IN THE NATURE OF TRADE, COMME RCE OR BUSINESS. 21. THUS, FOR THE DETAILED REASONS SET OUT HEREINA BOVE, WE ARE OF THE VIEW THAT IN THE ABSENCE OF ANY FACT, IN STANCE OR EXAMPLE ON RECORD TO SHOW THAT THE ACTIVITIES OF TH E TRUST ARE COMMERCIAL VENTURES, WE FIND NO GOOD REASON TO VARY THE CONCLUSION DRAWN. 22. IN THE RESULT, APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH DECEMBER,2019. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER ITA 362 /CHD/2019 2014-15 PAGE 37 OF 37 POONAM '+ ',- .-' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. # /' / CIT 4. # /' ( )/ THE CIT(A) 5. -01 '2 , % 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE '+ # / BY ORDER, 8 / ASSISTANT REGISTRAR