VRAJ GIRIRAJ CO OPERATIVE HOUSING SOCIETY LTD, MUMBAI V. ITO 16(1)(2), MUMBAI

ITA 4000/MUM/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 3150 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 02-06-2014
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER ITA NO 4000 /MUM/201 4 ASSESSMENT YEAR: - 2010 - 11 V RAJ GIRIRAJ CO - OPERATIVE HOUSING SOCIETY LIMITED, 201, WALKESHWAR ROAD, TEEN BATTI, MUMBAI 400006. VS.` ITO 16(1)(2), MUMBAI. PAN/GIR NO. AAAAV1438J APPELLANT RESPONDENT ORDER PER G.S. PANNU, AM THE CAPTIONED APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMIS SIONER OF INCOME TAX (APPEALS) [ HEREINAFTER REFERRED TO AS THE CIT(A) ] DATED 07.02.2014 , WHICH IN - TURN HAS ARISEN FROM AN ORDER PASSED BY THE ASSESSING OFFICER U/S 143(3) OF THE INCOME TAX ACT, 1961( HEREINAFTER REFERRED TO AS THE ACT) DATED 31.12.2012 PERTAINING TO ASSESSMENT YEAR 2010 - 11 . ASSESSEE BY SHRI VIMAL PUNMIYA REVENUE BY SHRI G.N. MAKWANA DATE OF HEARING 15.07.2015 DATE OF PRONOUNCEMENT 30 .0 9 .2015 2 ITA NO 4000/MUM/2014 ASSESSMENT YEAR: - 2010 - 11 2 | P A G E 2. THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS OF APPEAL: - (I) THE LD. CIT(A) HAS GROSSLY ERRED IN TREATING VOLUNTARY CONTRIBUTIONS RECEIVED FROM MEMBERS AS TRANSFER FEES IGNORING THE PRINCIPLE OF MUTUALITY. (II) THE LD. CIT(A) HAS GROSSLY ERRED IN CONFIRMING THE TREATMENT OF TRANSFER FEES AS INCOME OF THE ASSES SEE AMOUNTING TO RS. 5,85,075/ - IGNORING THE PRINCIPLE OF MUTUALITY. (III) THE LD. CIT(A) HAS ERRED IN RELYING ON THE DECISION OF HONORABLE ITAT, MUMBAI IN THE CASE OF HATHKESH CO - OPERATIVE HOUSING SOCIETY LTD IN ITA NO. 494 TO 500/MUM/2011 DATED 04.0 9.2013 WHICH IS SQUARELY DISTINGUISHABLE TO THE FACTS OF THE ASSESSEE. 3. THE APPELLANT IS A COOPERATIVE SOCIETY, WHOSE SOURCE OF INCOME WAS STATED TO BE INCOME FROM OTHER SOURCES. THE ASSESSING OFFICER OBSERVED DURING THE COURSE OF ASSESSMENT PROCEEDING S THAT THE AASSESSEE SOCIETY HAS RECEIVED DONATION FROM MEMBERS TO THE TUNE OF RS. 5,85,075/ - WHICH WAS IN EXCESS OF RS. 25,000 LIMIT PRESCRIBED BY GOVERNMENT OF MAHARASHTRA. THE ASSESSEE SOCIETY WAS SHOW - CAUSED AS TO WHY THIS INCOME SHOULD NOT BE BROUGHT TO TAX. THE ASSESSEE SOCIETY SUBMITTED AS UNDER: - (I) ON 18 TH APRIL, 2009, RS. 2,00,000/ RECEIVED FROM SHRI HITEN JAYSUKHLAL DOSHI & SMT. KALPANA H. DOSHI AS VOLUNTARY CONTRIBUTION TOWARDS COMMON AMENITY FUND OF THE SOCIETY. AS ON DATE THEY ARE THE MEMBERS OF THE SOCIETY IN RESPECT OF OUTHOUSE AS PRINCIPLE OF MUTUALITY APPLIES AND INCOME IS NOT LIABLE TO TAX. IN SUPPORT OR OUR CLAIM COPY OF I REGISTER ENCLOSED. (II) ON 12THE AUGUST, 2009, RS. 1,09,500/ RECEIVED FROM SHRI DHIRENDRA CHIMANLAL S HAH AS VOLUNTARY CONTRIBUTION TOWARDS COMMON AMENITY FUND OF THE SOCIETY. AS ON DATE HE IS THE MEMBER OF THE SOCIETY IN RESPECT OF FLAT NO. 16 OF AS PRINCIPLE OF MUTUALITY APPLIES AND INCOME IS NOT LIABLE TO TAX. IN SUPPORT OF OUR CLAIM COPY OF THE I REGISTER ENCLOSED. 3 ITA NO 4000/MUM/2014 ASSESSMENT YEAR: - 2010 - 11 3 | P A G E (III) ON 26 TH NOVEMBER, 2009, RS. 1,22,800/ RECEIVED FROM SMT. KAILASH DHIRENDRA SHAH AS VOLUNTARY CONTRIBUTION TOWARDS COMMON AMENITY FUND OF THE SOCIETY. AS ON THE DATE, SHE IS THE MEMBER OF THE SOCIETY IN RESPECT OF FLAT NO. 15 AS PRINCIPLE OF MUTUALITY APPLIES AND INCOME IS NOT LIABLE TO TAX. IN SUPPORT OF OUR CLAIM COPY OF THE I REGISTER ENCLOSED. (IV) ON 26 TH NOVEMBER, 2009, RS. 71,425/ RECEIVED FROM SHRI DHIREN C. SHAH OF FLAT NO. 16 FOR THE USE OF COMMON PASSAGE OUTSIDE HIS FLAT. AS ON DATE HE IS MEMBER OF THE SOCIETY AS PRINCIPLE OF MUTUALITY APPLIES AND INCOME IS NOT LIABLE TO TAX. COPY OF THE SOCIETY L ETTER 29 TH OCTOBER, 2009 ENCLOSED. (V) ON 26 TH NOVEMBER, 2009 , RS. 81,350/ RECEIVED FORM SMT. KAILASH D.C. SHAH OF FLAT NO. 15 FOR THE USE OF COMMON PASSAGE OUTSIDE HER FLAT. AS ON DATE SHE IS MEMBER OF THE SOCIETY AS PRINCIPLE OF MUTUALITY APPLIES AND INC OME IS NOT LIABLE TO TAX. COPY OF THE SOCIETY LETTER DATED 29 TH OCTOBER, 2009 ENCLOSED. 4. THE ASSESSING OFFICER REJECTED THE CONTENTION OF THE ASSESSEE BY CITING FOLLOWING REASONS: - A) IT S SEEN FROM THE COPIES OF FORM I REGISTER OF MEMBERS SUBMITTE D THAT THE FOLLOWING ARE THE NEW MEMBERS ADMITTED TO THE SOCIETY ON THE DATES MENTIONED AGAINST THEIR NAMES. SR. NO. NAME DATE OF ADMISSION (I.) SHRI HITEN JAYSUKHLAL DOSHI AND SMT. KALPANA H. DOSHI BUNGLOW 2.4.2009 (II) SHRI DHIRENDRA CHIMANLAL SHAH FLAT NO. 16. 3.8.2009 (III) SMT. KAILASH DHIRENDRA SHAH FLAT NO. 15. 25.10.2009 B) FROM LETTER DAT ED 30.07.2009 ADDRESSED TO THE S ECRETARY BY SHRI DHIRENDRA C. SHAH, IT IS SEEN THAT SAID SHRI D.C. SHAH CONTRACTED TO PURCHASE FLAT NO. 16 FOR CONSIDERATION OF RS. 160 LAKHS SUBJECT TO ISSUE OF NOC FOR ADMISSION/APPROVAL AS MEMBER. THE SAID LETTER ALSO SPEAKS OF PAYMENT OF RS. 1,09,500/ TOWARDS COMMON AMENITY FUND IN ADDITION TO RS. 25,000/ AS TRANSFER FEES. C) FROM LETTER DATED 10.08.2009 ADDITION TO THE SOCIETY BY SMT. KAILSH DIRENDRA SHAH , IT IS SEEN THAT SAID SMT. KAILASH DHIRENDRA SHAH CONTRACTED TO PURCHASE FLAT 15 FOR 4 ITA NO 4000/MUM/2014 ASSESSMENT YEAR: - 2010 - 11 4 | P A G E CONSIDER ATION OF RS 165 LACS SUBJECT TO ISSUE OF NOC FOR ADMISSION / APPROVAL AS MEMBER. THE SAID LETTER ALSO SPEAKS OF PAYMENT OF RS 1,22,800/ TOWARDS COMMON AMENITY FUND IN ADDITION TO RS 25,000/ OF TRANSFER FEES. D) COPIES OF SOCIETY'S LETTER ENCLOSED STATE S ABOUT PAYMENT OF RS 71,425/ BY SHRI DHIRENDRA SHAH AND RS 81,350/ BY SMT. KAILSH D SHAH FOR USING COMMON PASSAGE BEFORE THEIR FLATS. E) FROM THE DOCUMENTS SUBMITTED BY ASSESSEE AND ANALYSIS THEREOF AT (A), (B), (C) & (D) ABOVE CLEARLY SHOW ALL THE MON EYS ARE RECEIVED/ COLLECTED IN CONNECTION OF TRANSFER OF FLATS FROM THE OLD MEMBERS AND FOR ADMISSION AS SOCIETY MEMBERS. F) THE INCOMING MEMBERS ARE ALSO CHARGE D FOR ALLEGED USE OF COMMON AREA WHICH IN THE NORMAL CASE ARE ALSO ENTITLED TO USE AS INCOMING MEMBER. IN OTHER WORDS, AMOUNT CHARGED FOR USE OF COMMON AREA IS DEVICE ADOPTED TO COLLECT TRANSFER FEES IN EXCESS OF PRESCRIBED LIMIT. G ) THE PRINCIPLE OF MUTUALITY APPLIES TO THOSE RECEIPTS WHICH ARE REGULARLY COLLECTED FROM ALL MEMBERS ON A UNIFORM BASIS AND ALL THESE COLLECTIONS HAVE A DIRECT NEXUS TO THE EXPENDITURE OF THE SOCIETY ON DIFFERENT HEADS AND ARE BORNE EQUALLY BY ALL MEMBERS. HOWEVER, THE ABOVE RECEIPTS ARE ON ACCOUNT OF AMOUNT COLLECTED IN GUISE OF VOLUNTARY CONTRIBUTION TOWARDS COMMON AMENITY FUND OF THE SOCIETY ON THEIR ADMISSION AS MEMBERS OF THE SOCIETY AND THEREFORE CANNOT BE TERMED AS RECEIPTS GOVERNED BY PRINCIPLE OF MU TUALITY. H) THERE IS AN ELEMENT OF INCOME ATTACHED TO THESE AMOUNTS COLLECTED IN GUISE OF VOLUNTARY CONTRIBUTION BUT ON ACCOUNT OF TRANSFER OF FLATS. I) THE AMOUNTS ARE COLLECTED OVER ABOVE RS. 25,000/ COLLECTIBLE AS PER NOTIFICATION OF GOVERNMENT OF M AHARASHTRA. 5. THE ASSESSING OFFICER FURTHER HELD THAT RS. 5,85,075/ - HAS BEEN RECEIVED IN CONNECTION WITH TRANSFER OF FLATS/PURCHASE OF FLAT BY THE PAYER OF THE AMOUNT AND IT IS IN THE NATURE OF INCOME TAXABLE UNDER THE ACT AND PRINCIPLES OF MUTUALIT Y CANNOT BE APPLIED AND HENCE HE BROUGHT TO TAX THE IMPUGNED AMOUNT AS INCOME OF THE SOCIETY. 5 ITA NO 4000/MUM/2014 ASSESSMENT YEAR: - 2010 - 11 5 | P A G E 6. AGGRIEVED , THE ASSESSEE SOCIETY CARRIED THE MATTER IN APPEAL BEFORE THE CIT(A) AND CONTENDED THAT THE ASSESSEE SOCIETY HAS RECEIVED RS. 5,85,075/ - AS COMMON AMENITY FUND FROM THE INCOMING MEMBERS, WHICH IS MEANT FOR THE HEAVY REPAIR S FUND OR ARE RECEIVED FOR MAINTENANCE OF COMMON PASSAGE AND UNDER THE CONCEPT OF MUTUALITY THESE RECEIPTS CANNOT BE BROUGHT TO TAX AS THERE IS A COMPLETE IDENTITY OF CONTRIBUTOR WITH THE RECIPIENTS AND THE COMMON AMENITY FUND SHALL BE UTILIZED FOR HEAVY REPAIRS REQUIRED FOR THE MAINTENANCE OF THE SOCIETY AND H ENCE THE BENEFIT ARISING OUT OF THIS APPLICATION OF MONEY SHALL BE FOR THE PURPOSE OF BENEFIT OF ALL THE EXISTING MEMBERS. THE ASSESSEE SUBMITTED THAT THERE IS NO PROFITEERING ELEMENT BY THE CONTRIBUTOR AND THE ENTIRE AMOUNT SHALL BE UTILIZED FOR THE BEN EFIT OF THE SOCIETY. 7. THE CIT(A) HELD THAT THE INCOME IS IN THE FORM OF TRANSFER FEE AND THUS THE PRINCIPLE OF MUTUALITY DOES NOT APPLY IN THIS CASE AS THE HOUSING SOCIETY BY THE VERY DESIGN AND CONCEPT IS NOT A MUTUAL CONCERN. THE CIT(A) HELD THAT SIN CE THE IMPUGNED SUMS ARE TAKEN BY THE SOCIETY UNDER THE COMPULSION TO EFFECT THE TRANSFER AND IT IS NOT A VOLUNTARY AND LEGAL PAYMENT AND HENCE THERE IS A N ELEMENT OF PROFIT TO EFFECT THE TRANSFER AND IS TAXABLE AMOUNT. H ENCE , THE CIT(A) DISMISSED THE APPE AL OF THE ASSESSEE. AGGRIEVED BY THE ORDER OF THE CIT(A), THE ASSESSEE SOCIETY IS IN APPEAL BEFORE THE TRIBUNAL. 8 . THE ASSESSEE SOCIETY STATED THAT IT IS A COOPERATIVE GROUP HOUSING SOCIETY AND THESE AMOUNTS ARE BEING RECEIVED FROM THE INCOMING MEMBERS AFTER THEY HAVE BECOME MEMBER S OF THE SOCIETY . THE A SSESSEE SOCIETY FURTHER SUBMITTED 6 ITA NO 4000/MUM/2014 ASSESSMENT YEAR: - 2010 - 11 6 | P A G E THAT ALL THE AMOUNTS ARE RECEIVED BY CHEQUE AFTER THE MEMBERS HAVE JOINED THE SOCIETY AND THE OBJECTIVE FOR RECEIVING THE MONEY IS TOWARDS AMENITY FUND TO BE USED FOR THE HEAVY REPAIRS AND MAINTENANCE OF THE SOCIETY AS WELL THE AMOUNTS ARE RECEIVED FOR USE OF COMMON PASSAGE . THE LD. AR DREW OUR ATTENTION TO THE FINANCIAL STATEMENTS AND ALSO CONTEND ED THAT THE MONEY HAS BEEN RECEIVED ONLY AFTER THE INCOMING MEMBERS HA VE BECOME MEMBER S OF THE SOCIETY. HE CONTENDED THAT THE CONCEPT OF MUTUALITY IS DULY APPLIED ON THESE PAYMENTS AS THEY ARE VOLUNTARY CONTRIBUTION TOWARDS COMMON AMENITY FUND AND ARE AS PER THE BY LAWS OF THE SOCIETY, TO BE USED FOR THE PURPOSE OF FULFILLM ENT OF OBJECTIVE OF SOCIETY AND THERE IS NOT PROFIT ELEMENT INVOLVE D . HE ALSO STATED THAT THERE IS A COMPLETE IDENTITY OF CONTRIBUTOR WITH THE RECIPIENTS. HE ALSO DREW OUR ATTENTION TO THE JUDGMENT S OF HONBLE BOMBAY HIGH COURT IN THE CASE OF CIT VS. DARBHANGA MANSION CHS LTD IN INCOME TAX APPEAL NO. 1474 OF 2012 DATED 18.12.2014 AND SIND COOPERATIVE HOUSING SOCIETY V. ITO, [2009] 182 TAXMAN 346 (BOM.) TO CONTEND THAT THE AFORE - STATED AMOUNTS CANNOT BE CHARGED TO TAX. 9. LD. DR ON THE OTHER HAND, R ELIED UPON THE ORDERS OF AUTHORITIES BELOW AS WELL AS THE ORDER OF MUMBAI BENCH OF TRIBUNAL IN THE CASE OF HATKESH CO - OP HOUSING SOCIETY LTD. IN ITA NO.494 TO 500/MUM/2011. 10 . I HAVE CONSIDERED THE RIVAL SUBMISSIONS , PERUSED THE MATERIAL ON RECORD AND CASE LAWS RELIED UPON BY THE RIVAL PARTIES . IT IS OBSERVED THAT THE ASSESSEE SOCIETY HAS RECEIVED CONTRIBUTION FROM INCOMING MEMBERS WHO HAVE PURCHASE D THE FLATS 7 ITA NO 4000/MUM/2014 ASSESSMENT YEAR: - 2010 - 11 7 | P A G E IN THE SOCIETY AFTER THEY HAVE BECOME THE MEMBERS OF THE S OCIETY AND THE SAID FUND IS CREDITED TO THE COMMON AMENITY FUND WHICH IS STATED BY THE SOCIETY TO BE USED FOR THE PURPOSE OF HEAVY REPAIRS AND MAINTENANCE OF THE SOCIETY AS WELL FOR USE OF COMMON PASSAGE . THE SAID AMOUNT , AS STATED BY THE ASSESSEE - SOCIETY , WILL BE USED FOR CARRYING OUT REPAIRS AND MAINTENANCE IN THE SOCIETY WHICH WILL BENEFIT ALL THE MEMBERS INCLUDING THE INCOMING MEMBERS. THE AUTHORITIES BELOW ARE NOT ABLE TO SHOW OR BRING ON RECORD ANY COGENT MATERIAL/ EVIDENCE THAT THESE AMOUNTS ARE BE ING RECEIVED AS TRANSFER FEE IN VIOLATION OF NOTIFICATION OF GOVERNMENT OF MAHARASHTRA. THE CONCEPT OF COOPERATIVE SOCIETY IS FOR BENEFIT AND DEVELOPMENT OF HOUSING SOCIETY WHEREBY THE MEMBERS CONTRIBUTE THE FUNDS WHICH ARE USED BY THE SOCIETY FOR THE MA INTENANCE AND DEVELOPMENT OF SOCIETY WHICH ULTIMATELY BENEFIT THE SOCIETY AND ITS MEMBERS . IT IS FOR THE REVENUE TO BEING ON RECORD CONCRETE AND COGENT EVIDENCE ON RECORD TO PROVE THAT THESE AMOUNTS HAVE BEEN RECEIVED UNDER ANY COMPULSION OR COERCION OR I NVOLUNTARY SO AS TO VIOLATE THE NOTIFICATION OF GOVERNMENT OF MAHARASHTRA. THE REVENUE HAS NOT BROUGHT ON RECORD ANY DOCUMENT OR ANY COGENT MATERIAL TO PROVE THAT THESE ARE INVOLUNTARY PAYMENT S, WHICH HAVE BEEN EXTORTED BY WAY OF FORCE, COERCION OR COMPULS ION. THE SAME IS THE RATIO OF DECISION OF THE HONBLE BOMBAY HIGH COURT IN THE CASE OF SIND COOPERATIVE HOUSING SOCIETY (SUPRA) , WHEREBY, THE HONBLE HIGH COURT HELD THAT THERE IS NO EVI DENCE BROUGHT ON RECORD BY THE R EVENUE THAT THESE ARE COMPULS IVE CONTRIBUTIONS. THIS IS ALSO THE RATIO IN THE CASE OF CIT V. DARBHANGA M ANSION CHS LTD. (SUPRA) . THEREFORE, IN THE FACTS AND CIRCUMSTANCES OF THE CASE, I FIND THAT IN THE ABSENCE OF ANY COGENT ADVERSE MAT ERIAL BROUGHT ON RECORD BY THE R EVENUE TO PROVE THA T THESE CONTRIBUTIONS ARE RECEIVED UNDER 8 ITA NO 4000/MUM/2014 ASSESSMENT YEAR: - 2010 - 11 8 | P A G E COER CION AND INVOLUNTARY IN NATURE SO AS TO BE IN VIOLATION OF THE NOTIFICATI ON OF GOVERNMENT OF MAHARASHTRA , THE IMPUGNED ADDITION MADE ON THE BASIS OF SURMISES, CONJECTURES AND ASSUMPTIONS IS NOT SUSTAINABLE. HENC E, I DELETE THE ADDITION OF RS.5,85,075/ - MADE BY THE ASSESSING O FFICER AND AS CONFIRMED BY THE CIT(A) . 11. BEFORE PARTING, A REFERENCE IS NECESSARY TO THE DECISION OF THE TRIBUNAL IN THE CASE OF HATHKESH CO - OP HOUSING SOCIETY LTD. (SUPRA), WHICH HAS BEE N RELIED BY THE CIT()A IN ORDER TO DECIDE THE ISSUE AGAINST THE ASSESSEE. I HAVE PERUSED THE SAID DECISION AND FIND THAT THE SAME HAS BEEN RENDERED IN THE CONTE XT OF THE FACT - SITUATION PREVALENT THEREIN. ON THE BASIS OF THE FACT - SITUATION, THE TRIBUNAL N OTICED THAT COMMERCIALITY WAS INVOLVED AND THERE WAS A BREACH OF PRINCIPLES OF MUTUALITY. FOR INSTANCE, THE TRIBUNAL NOTED THAT THE MEMBERSHIP IN THE PLOT WAS ALLOTTED BY THE SOCIETY TO ITS MEMBERS, WHO IN - TURN COULD INDIVIDUALLY PURCHASE TDRS FROM THE MAR KET, MAKE A BUILDING ON IT AN D TRANSFER O R SELL TO NON - MEMBERS. THIS CLEARLY BREACHED THE NOTION OF MUTUALITY AS THE MEMBER HAD A RIGHT TO LEASE, SELL OR TRADE WITH NON - MEMBERS WITH PROFIT MO TIVE. FURTHER, IT WAS NOTICED THAT THE ASSESSEE - SOCIETY WAS EARNING SERVICE CHARGES FOR MAINTAINING INTERNAL ROADS , PARKS, DRAINAGE, ETC. FROM NON - MEMBERS ALSO, WHICH CLEARLY DEMONSTRATED A BREAKDOWN IN THE IDENTITY BETWEEN THE CONTRIBUTORS AND PARTICIPANTS IN THE SURPLUS, WHICH IS AN ESSENTIAL FEATURE OF THE PRINCIPL E OF MUTUALITY . THE FACT - SITUATION IN THE PRESENT CASE IS QUITE DIFFERENT AS THERE IS COMPLETE IDENTITY BETWEEN THE CONTRIBUTORS AND THE PARTICIPANTS IN THE SURPLUS, 9 ITA NO 4000/MUM/2014 ASSESSMENT YEAR: - 2010 - 11 9 | P A G E AND THUS THE DECISION IN THE CASE OF HATHKESH COOPERATIVE HOUSING SOCIETY (SUPRA) DOES NOT HELP THE REVENUE IN THE INSTANT CASE. 10. IN THE RESULT APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 3 0 T H DAY OF SEPTEMBER 2015. S D / - / - S D / - / - G.S. PANNU ACCOUNTANT MEMBER MUMBAI, DATED : 3 0 .0 9 .2015 SKS SR. PRIVATE SECRETARY COPY OF THE ORDER FORWARDED TO (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER (DY./ASSTT. REGISTRAR) ITAT, MUM B A I