Shyamal Chattopadhyay, ITO(E)Wd-1(3), Kolkata, Kolkata V. Sasha Association for Craft Producers, Kolkata

ITA 441/KOL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 6342 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 06-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Gift; Charitable institution
• Section: 143(3); 80G; 12A; 147; 12; 11

Judgement Text

, B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER ITA NO.439-441/KOL/2017 ASSESSMENT YEARS:2009-10, 2011-12 & 2012-13 INCOME TAX OFFICER(E), WARD-1(3), 6 TH FLOOR, 10B, MIDDLETON ROW, KOLKATA-71 / V/S . SASHA ASSOCIATION FOR CRAFT PRODUCERS, 1C, CHATU BABU LANE, KOLKATA-700014 [ PAN NO.AABTS 5580 N ] /APPELLANT .. /RESPONDENT /BY ASSESSEE SHRI S.M. SURANA, ADVOCATE ! /BY RESPONDENT SHRI S.M. DAS, ADDL. CIT-DR /DATE OF HEARING 07-06-2018 /DATE OF PRONOUNCEMENT 15-06-2018 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THESE THREE REVENUES APPEALS FOR ASSESSMENT YEAR( S) 2009-10, 2010-11 AND 2012-13, CHALLENGE CORRECTNESS OF THE COMMISSIONER OF INCOME TAX (APPEALS)-25, KOLKATAS COMMON ORDER DATED 20.12.2016, PASSED IN CASE NOS. CIT(A),KOLKATA- 25/10043/2014-15,10015/20115-16, 10096//2015-16, IN VOLVING ASSESSMENT U/S 147 R.W. 143(3) OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT IN FIRST AY AND U/S 143(3) OF THE ACT IN LATTER TWO ASSESSMENT YEARS; RESPECTI VELY. 2. BOTH THE LEARNED REPRESENTATIVES STATE AT THE OU TSET THAT THE REVENUES SOLE SUBSTANTIVE GROUND IDENTICALLY PLEADED IN THESE THR EE APPEALS IS THAT CIT(A) HAS ERRED ITA NO.439-441/KOL/2017 A. YS. 09-10, 11-12 & 12-13 ITO(E), WD-1(3), KOL. VS. SASHA ASSOCIATI ON FOR CRAFT PRODUCERS PAGE 2 IN LAW AS WELL AS ON FACTS IN TREATING THE ASSESSEE TO BE PROVIDING RELIEF OF THE POOR WITHOUT HAVING ANY CORRESPONDING SPECIFIC OBJECT CL AUSE IN ITS TRUST DEED INDICATING IT TO HAVE BEEN ADVANCING OTHER OBJECTS OF GENERAL PUB LIC UTILITY ONLY AS PER LATTER LIMB OF SECTION 2(15) OF THE ACT. LEARNED DEPARTMENTAL REPR ESENTATIVE HIGHLIGHTS THE EFFECT THAT ASSESSEE-SOCIETY PAYS THE ARTISANS CONCERNED @ 5% OF THE MARK UP ON COST OF PRODUCTS WHEREAS IT ITSELF RETAIRS THE SAME @ 35%. HE THEREFORE QUOTES SECTION 2(15) 1 ST PROVISO TO VEHEMENTLY ARGUE THAT THE ASSESSEES AB OVE ACTIVITIES ARE COVERED UNDER GENERAL PUBLIC UTILITY CLAUSE AND IN THE NATURE OF TRADE, COMMERCE AND BUSINESS COVERED BY THE SAID PROVISO SO AS TO DENY IT EXEMPT ION CLAIMED U/S 11 OF THE ACT. 3. WE ADVERT TO THE RELEVANT FACTS PERTAINING TO TH E ABOVE SOLE ISSUE. THERE IS NO DISPUTE THAT THE ASSESSEE-SOCIETY IS REGISTERED BOD Y WITH THE REGISTRAR OF SOCIETIES, WEST BENGAL SINCE 18.03.1988. ITS OBJECTS CLAUSES R EAD AS UNDER:- 3. THE OBJECTS FOR WHICH THE SOCIETY IS ESTABLISH ED ARE:- (I) TO ASSIST PRODUCERS/ARTISANS WORKING IN OR WITH WEL FARE ORGANIZATIONS, CO-OPERATIVE AND REGISTERED SOCIETIES, AND OTHERS, ENGAGED IN COTTAGE AND SMALL SCALE INDUSTRIES TO MARKETING THEIR PRODU CTS USING ANY SUITABLE MARKETING CHANNEL IN THE COUNTRY OR ABROAD. (II) TO ASSIST WELFARE ORGANIZATIONS, CO-OPERATIVE SOCIE TIES, REGISTERED SOCIETIES, PEOPLE ENGAGED IN COTTAGE AND SMALL SCAL E INDUSTRIES IN THE FORM OF ADVANCES, LOCATING SUITABLE RAW MATERIAL SO URCES, DESIGN AND TECHNICAL INPUTS WHENEVER REQUIRED IN ORDER TO MEET MARKET COMMITMENTS OR REQUIREMENTS; (III) TO ARRANGE EXHIBITION AND MEALS, ORGANIZE SHOWROOMS /SALES COUNTER WITHIN THE COUNTRY OR ABROAD FOR SALE, DISPLAY OF P RODUCTS OF THE PRODUCERS ASSOCIATED WITH THE SOCIETY, WITH OR WITH OUT HELP OF ANY OTHER ORGANIZATION HAVING SIMILAR AIMS AND OBJECTIVES THA T OF THE SOCIETY OR IN COLLABORATION WITH THE GOVERNMENT DEPARTMENTS (CENT RAL OR STATE) AND SEMI GOVERNMENT ORGANISATIONS; (IV) TO TAKE OVER THE ASSETS AND LIABILITIES OF ANY SOCI ETY WORKING OR DEFUNCT WITH OBJECTS SIMILAR TO THAT OF THE SOCIETY, SUBJEC T TO APPROVAL BY THE MEMBERS AT A SPECIAL MEETING CALLED FOR THE PURPOSE ; (V) TO TAKE HELP/ASSISTANCE OF EXPERTS OR OF ANY ORGANI ZATION FOR THE BETTERMENT OF THE CRAFT PRODUCTS VIZ DESIGN, QUALIT Y, PRODUCTION AND FOR THE ECONOMIC, SOCIAL AND CULTURAL UPLIFTMENT OF THE PRODUCERS IRRESPECTIVE OF CASTE, CREED OR SEX; (VI) TO COOPERATE AND COLLABORATE WITH NATIONAL, INTERNA TIONAL AND OTHER AGENCIES WORKING WITH SIMILAR AND/OR ALLIED OBJECTI VES AS THIS SOCIETY PREFERABLY ON SPECIFIC PROJECTS; ITA NO.439-441/KOL/2017 A. YS. 09-10, 11-12 & 12-13 ITO(E), WD-1(3), KOL. VS. SASHA ASSOCIATI ON FOR CRAFT PRODUCERS PAGE 3 (VII) TO PROVIDE RELIEF TO THE DISTRESSED PEOPLE DURING N ATURAL CALAMITIES VIZ. FAMINE, DROUGHT, FLOOD, EARTHQUAKE, FIRE ETC. (VIII) TO RECEIVE OR ACCEPT DONATIONS, GIFTS, GRANT-IN-AID , MOVABLE OR IMMOVABLE PROPERTY FROM EITHER CENTRAL OR STATE GOV ERNMENT, MUNICIPALITIES, CORPORATION, DISTRICT AND LOCAL BOD IES OR BENEVOLENT PERSON OR PERSONS OR SOCIETIES, TRUSTS, LIMITED COM PANIES PUBLIC OR PRIVATE, CO-OPERATIVE BODY, PHILANTHROPIC ORGANISAT IONS IN INDIA OR ABROAD ON SUCH TERMS AND CONDITIONS AS THE MANAGING COMMITTEE MAY CONSIDER FIT AND PROPER; (IX) TO HIRE, PURCHASE, BUILD, ACQUIRE OR TAKE ON RENTAL OR LEASE ANY MOVABLE AND IMMOVABLE PROPERTY OR EXCHANGE ANY RIGHTS AND P RIVILEGES FOR THE PURPOSES OF THE SOCIETY; (X) TO BORROW MONEY WITH OR WITHOUT SECURITY AND/OR WIT H OR WITHOUT INTEREST THAT MAY BE REQUIRED FOR THE PURPOSES OF T HE SOCIETY; (XI) TO INVEST FUND OF THE SOCIETY IN SUCH MANNER AS THE MANAGING COMMITTEE MAY THINK FIT FOR THE SAFETY AND BENEFIT OF THE SOC IETY AND TO CONVERT OR CHANGE SUCH INVESTMENTS AS PER DECISION OF THE MANA GING COMMITTEE AND ACCORDING TO THE ACTS & RULES OF THE GOVERNMENT ; (XII) TO ENTER INTO ANY LIABILITY FOR THE PURPOSE OF THE SOCIETY AND TO REPAY OR DISCHARGE ANY DEBT OR LIABILITY BY MORTGAGE, CHARGE , PLEDGE, HYPOTHECATION OR ASSIGNMENT OF ANY PROPERTY OF THE SOCIETY IN SUCH MANNER AS THE MANAGING COMMITTEE DEEMS FIT AND PROP ER; (XIII) TO INCORPORATE AND/OR GRANT AFFILIATION TO SOCIAL S ERVICE SOCIETIES WITH OBJECTS; SIMILAR TO ANY OR ALL OF THE SOCIETY AND T O COOPERATE FINANCIALLY OR OTHERWISE WITH ANY PERSON OR PERSONS IN AID OF A ND IN FURTHERANCE OF SUCH OBJECTS; (XIV) THE SOCIETY SHALL NOT DISTRIBUTE AMONGST ITS MEMBER S ANY MONEY IN ANY FORM AT ALL WHICH THE SOCIETY MAY HAVE EARNED AS PR OFIT AND SUCH PROFITS SHALL BE APPLIED SOLELY FOR THE PURPOSE OF CARRYING OUT THE AIMS AND OBJECTS OF THEE SOCIETY. THIS SHALL NOT, HOWEVER, P REVENT PAYMENT OF REMUNERATIONS TO ANY PERSON OR PERSONS OR TO ANY ME MBER IN RETURN FOR ANY SERVICES ACTUALLY RENDERED TO THE SOCIETY; (XV) TO DO ALL OTHER ACTIVITIES THAT ARE INCIDENTAL OR C ONDUCIVE TO THE ATTAINMENT AND FURTHERANCE OF THE AIMS AND OBJECTS OF THE SOCIETY; (XVI) TO MAKE RULES AND REGULATIONS IN CONNECTIONS WITH T HE MANAGEMENT AND CONTROL OF THE SOCIETY; 4. THE INCOME AND PROPERTIES OF THE SOCIETY WHATSOE VER DERIVED OR OBTAINED SHALL BE APPLIED SOLELY TOWARDS THE PROMOTION OF TH E OBJECTS OF THE SOCIETY AND NO PORTION THEREOF SHALL BE PAID OR DIVIDED AMONGST ANY OF ITS MEMBERS BY WAY OF PROFITS. 4. THE ASSESSEE APPLIED FOR ITS SECTION 12A REGISTR ATION READ WITH 80G OF THE ACT ON 03.03.1989 IN THE PRESCRIBED FORM 10A. THE DIT(E ) ACCEPTED ITS REGISTRATION APPLICATION VIDE ORDER DATED 27.11.1990 FORMING PAR T OF RECORD BEFORE US. THERE IS NO ITA NO.439-441/KOL/2017 A. YS. 09-10, 11-12 & 12-13 ITO(E), WD-1(3), KOL. VS. SASHA ASSOCIATI ON FOR CRAFT PRODUCERS PAGE 4 DISPUTE BETWEEN THE PARTIES AT ALL THAT ASSESSEES MAIN ACTIVITIES ARE TO WORK WITH THE POOR, MARGINAL ARTISANS AND WOMAN CRAFT PRODUCERS A S WELL AS RENDERING NECESSARY ASSISTANCE TO THEM IN ENTERPRISE DEVELOPMENT, SKILL S TECHNICAL UPGRADATION AND PROVIDING MARKET EXCESS. THE ASSESSING OFFICER HAS ADMITTEDLY TREATED THE ASSESSEE TO BE ELIGIBLE FOR EXEMPTION RIGHT UP TO AY 2007-08. H IS REGULAR ASSESSMENT ORDER DATED 30.11.2009 TO THAT EFFECT FORMS PART OF THE PAPER B OOK AT PAGE 27. 5. WE NOW COME TO THE DISPUTE BETWEEN THE PARTIES. THE ASSESSING OFFICER FRAMED RE-ASSESSMENT / ASSESSMENTS (SUPRA) IN THE IMPUGNED THREE ASSESSMENT YEARS APPLYING SECTION 2(15) (1 ST PROVISO) OF THE ACT INTER ALIA ON THE GROUNDS THAT ITS IEC, VAT AND CST REGISTRATION INDICATED THAT IT IS ENGAGED IN TH E BUSINESS OF RETAILER, EXPORTER AND WHOLESALER OF THE ARTISANS PRODUCTS CONCERNED HAVIN G EXORBITANT PROFIT MARGIN OF 35% ON PRODUCTION COST (SUPRA), THERE WAS NO RESTRICTIO N ON ITS MEMBERSHIP, THE RELEVANT RELIEF OF THE POOR CLAUSE WAS NOWHERE INCORPORATE D IN ITS OBJECTS AND ITS DISSOLUTION CLAUSE DID NOT PREVENT DISBURSEMENT OF PROFITS TO T RUSTEES AND OTHER PARTIES ETC. HE THEREFORE INVOKED SECTIONS 11, 12 & 13(8) OF THE A CT TO DISALLOW ASSESSEES EXEMPTION CLAIM. 6. THE CIT(A) REVERSES ASSESSING OFFICERS ABOVE ST ATED ACTION IN HIS COMMON LOWER APPELLATE ORDER UNDER CHALLENGE. HE HAS FIRST OF ALL CONSIDERED VISUALS OF THE ASSESSEE PROVIDING ALL HELP TO A VARIETY OF ARTISAN OF GROUPS AS WELL AS INDIVIDUALS. THE SAID DETAILED DISCUSSION IS NOT REPRODUCED IN VERBA TIM FOR THE SAKE OF BREVITY AS IT RUNS INTO SEVEN PAGES IN LOWER APPELLATE FINDINGS. LEARN ED DEPARTMENTAL REPRESENTATIVE IS FAIR ENOUGH IN NOT DISPUTING THE SAME DURING THE CO URSE OF HEARING BEFORE US. THE CIT(A) THEREFORE TAKES INTO ACCOUNT CBDTS CIRCULAR NO.11/2008 MAKING IT CLEAR THAT RELIEF OF THE POOR IN SECTION 2(15) INDICATES REL IEF TO INDIGENT ARTISANS AS WELL. THE ASSESSEE HAS THEREFORE SUCCEEDED IN LOWER APPELLATE PROCEEDINGS. 7. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO RI VAL CONTENTIONS. LEARNED DEPARTMENTAL REPRESENTATIVE REITERATES REVENUES ST AND THAT THE ASSESSEE HAS BEEN WRONGLY HELD TO BE COVER RELIEF OF THE POOR CHARI TABLE PURPOSE WHO RATHER ADVANCES OBJECTS OF GENERAL PUBLIC UTILITY LEADING TO EXCLUS IVES U/S. 2(15) 1 ST PROVISO SQUARELY ITA NO.439-441/KOL/2017 A. YS. 09-10, 11-12 & 12-13 ITO(E), WD-1(3), KOL. VS. SASHA ASSOCIATI ON FOR CRAFT PRODUCERS PAGE 5 APPLICABLE IN ITS CASE AS IT HAS BEEN CARRYING OUT THE ACTIVITIES CONCERNED IN THE NATURE TRADE, COMMERCE OR BUSINESS ONLY. WE FIND NO MERIT IN REVENUES INSTANT SOLE SUBSTANTIVE GROUND. THE BOARDS CIRCULAR (SUPRA) HE REINABOVE MAKES IT SUFFICIENTLY CLEAR THAT THE FORMER CATEGORY RELIEF OF THE POOR INCLUDES WITHIN ITS AMBIT ANY PURPOSE SUCH AS RELIEF TO INDIGENT ARTISANS AS UNDE R:- EXEMPTIO UNDER SECTION 11 IN CASE OF ASSESSEE CLAIM ING BOTH TO BE CHARITABLE INSTITUTIONS AS WELL AS MUTUAL ORGANI SATINS CIRCULAR NO.11/2008, DATED 19-12-2008 DEFINITION OF CHARITABLE PURPOSE UNDER SECTION 2( 15) OF THE INCOME-TAX ACT, 1961 SECTION 2(15) OF THE INCOME TAX ACT, 1961 (ACT) D EFINES CHARITABLE PURPOSE TO INCLUDE THE FOLLOWING:- (I) RELIEF OF THE POOR (II) EDUCATION (III) MEDICAL RELIEF, AND (IV) THE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBL IC UTILITY. AN ENTITY WITH A CHARITABLE OBJECT OF THE ABOVE NAT URE WAS ELIGIBLE FOR EXEMPTION FROM TAX UNDER SECTION11 OR ALTERNATIVELY UNDER SECTION 10(23C) OF THE ACT. HOWEVER, IT WAS SEEN THAT A NUMBER OF ENTITIES WHO WERE ENGAGED IN COMMERCIAL ACTIVITIES WERE ALSO CLAIMING EXEMPTION ON THE GROUND THAT SUCH ACT IVITIES WERE FOR THE ADVANCEMENT OF OBJECTS OF GENERAL PUBLIC UTILITY IN TERMS OF TH E FOURTH LIMB OF THE DEFINITION OF CHARITABLE PURPOSE. THEREFORE, SECTION 2(15) WAS AMENDED VIDE FINANCE ACT,2008 BY ADDING A PROVISO WHICH STATES THAT THE ADVANCEMENT OF ANY OTHER OBJECT OF GENERAL PUBLIC UTILITY SHALL NOT BE A CHARITABLE PURPOSE I F IT INVOLVES THE CARRYING ON OF (A) ANY ACTIVITY IN THE NATURE OF TRADE, COMMERCE OR B USINESS; OR (B) ANY ACTIVITY OF RENDERING ANY SERVICE IN RELATION T O ANY TRADE, COMMERCE OR BUSINESS; FOR A CESS OR FEE OR ANY OTHER CONSIDERATION, IRRES PECTIVE OF THE NATURE OF USE OR APPLICATION, OR RETENTION OF THE INCOME FROM SUCH A CTIVITY. 2. THE FOLLOWING IMPLICATIONS ARISE FROM THIS AMEND MENT- 2.1 THE NEWLY INSERTED PROVISO TO SECTION 2(15) WIL L NOT APPLY IN RESPECT OF THE FIRST THREE LIMBS OF SECTION 2(15), I.E., RELIEF OF THE P OOR, EDUCATION OR MEDICAL RELIEF. CONSEQUENTLY, WHERE THE PURPOSE OF A TRUST OR INSTI TUTION IS RELIEF OF THE POOR, EDUCATION OR MEDICAL RELIEF, IT WILL CONSTITUTE CH ARITABLE PURPOSE EVEN IF IT INCIDENTALLY INVOLVES THE CARRYING ON OF COMMERCIAL ACTIVITIES. 2.2 RELIEF OF THE POOR ENCOMPASSES A WIDE RANGE O F OBJECTS FOR THE WELFARE OF THE ECONOMICALLY AND SOCIALLY DISADVANTAGED OR NEEDY. I T WILL, THEREFORE, INCLUDE WITHIN ITS AMBIT PURPOSES SUCH AS RELIEF TO DESTITUTE, ORP HANS OR THE HANDICAPPED, DISADVANTAGED WOMEN OR CHILDREN, SMALL AND MARGINAL FARMERS, INDIGENT ARTISANS OR SENIOR CITIZENS IN NEED OF AID. ENTITIES WHO HAVE T HESE OBJECTS WILL CONTINUE TO BE ELIGIBLE FOR EXEMPTION EVEN IF THEY INCIDENTALLY CA RRY ON A COMMERCIAL ACTIVITY, SUBJECT, HOWEVER, TO THE CONDITIONS STIPULATED UNDE R SECTION 11(4A) OR THE SEVENTH PROVISO TO SECTION 10(23C) WHICH ARE THAT (I) THE BUSINESS SHOULD BE INCIDENTAL TO THE ATTAI NMENT OF THE OBJECTS OF THE ENTITY, AND (II) SEPARATE BOOKS OF ACCOUNT SHOULD BE MAINTAINED IN RESPECT OF SUCH BUSINESS. ITA NO.439-441/KOL/2017 A. YS. 09-10, 11-12 & 12-13 ITO(E), WD-1(3), KOL. VS. SASHA ASSOCIATI ON FOR CRAFT PRODUCERS PAGE 6 SIMILARLY, ENTITIES WHOSE OBJECT IS EDUCATION OR MEDICAL RELIEF WOULD ALSO CONTINUE TO BE ELIGIBLE FOR EXEMPTION AS CHARITABLE INSTITUT IONS EVEN IF THEY INCIDENTALLY CARRY ON ACCOUNT OF COMMERCIAL ACTIVITY SUBJECT TO THE CO NDITIONS MENTIONED ABOVE. LEARNED DEPARTMENTAL REPRESENTATIVE FAILS TO REBUT THE FACT THAT ASSESSING OFFICER HAS HIMSELF ACCEPTED THE ASSESSEE TO HAVE BEEN WORKING WITH POOR, MARGINAL ARTISANS AND WOMEN CRAFTS PRODUCERS ASSISTING THEM IN ENTERPRISE DEVELOPMENT, SKILLS AND TECHNICAL UPGRADATION AS WELL AS IN PROVIDING THEM MARKET ACC ESS FOR THEIR CORRESPONDING PRODUCTS. IT IS IN THIS BACKDROP OF FACTS THAT WE O BSERVE THE ASSESSEE TO BE COVERED UNDER THE SPECIFIED CATEGORY OF RELIEF OF THE POOR AS PER BOARDS BENEFICIAL CIRCULAR ISSUED U/S 119 OF THE ACT. WE THEREFORE ADOPT JUDIC IAL CONSISTENCY TO CONCLUDE THAT THE REVENUES INSTANT SOLE GRIEVANCE DESERVES TO BE REJ ECTED. THE CIT(A)S COMMON ORDER UNDER CHALLENGE IN ALL THESE THREE APPEALS IS AFFIR MED. 8. THESE THREE REVENUES APPEALS ARE ACCORDINGLY DI SMISSED. ORDER PRONOUNCED IN OPEN COURT ON 15/06/2018 SD/- SD/- ( !) () !) (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS * - 15/06/2018 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-SASHA ASSOCIATION FOR CRAFT PRODUCERS,1C, CHATU BABULANE,KOL-14 2. ! /RESPONDENT-ITO(E) WARD-1(3), 6 TH FL, 10B, MIDDLETON ROW, KOLKATA-71 3. - . / CONCERNED CIT 4. . - / CIT (A) (E-MAIL) 5. / ))- , - /DR, ITAT, KOLKATA (E-MAIL) 6. 3 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO -, ITA NO.439-441/KOL/2017 A. YS. 09-10, 11-12 & 12-13 ITO(E), WD-1(3), KOL. VS. SASHA ASSOCIATI ON FOR CRAFT PRODUCERS PAGE 7 , B , IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B KOLKATA BEFORE SHRI J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI S.S.GODARA, JUDICIAL MEMBER C O R R I G E N D U M [ARISING OUT ITA NO.439-441/KOL/2017 ASSESSMENT YEARS: 2009-10, 2011-12 & 2012-13] INCOME TAX OFFICER(E), WARD-1(3), 6 TH FLOOR, 10B, MIDDLETON ROW, KOLKATA-71 / V/S . SASHA ASSOCIATION FOR CRAFT PRODUCERS, 1C, CHATU BABU LANE, KOLKATA-700014 [ PAN NO.AABTS 5580 N ] /APPELLANT .. /RESPONDENT /BY ASSESSEE SHRI S.M. SURANA, ADVOCATE ! /BY RESPONDENT SHRI S.M. DAS, ADDL. CIT-DR /DATE OF HEARING 07-06-2018 /DATE OF PRONOUNCEMENT 15-06-2018 /O R D E R PER S.S.GODARA, JUDICIAL MEMBER:- THIS CORRIGENDUM IS ISSUED IN ASSESSEES APPLICATI ON DATED 06.07.2018 IN RESPECT OF OUR ORDER DATED 15.06.2018 PASSED IN REV ENUES APPEALS ITA NO.439- 441/KOL/2017. OUR ABOVE ORDER SHALL HENCEFORTH READ IN LAST PART OF THE FIRST LINE IN FIRST PARA TO BE INVOLVING ASSESSMENT YEAR 2011-12 INSTEAD OF ASSESSMENT YEAR ITA NO.439-441/KOL/2017 A. YS. 09-10, 11-12 & 12-13 ITO(E), WD-1(3), KOL. VS. SASHA ASSOCIATI ON FOR CRAFT PRODUCERS PAGE 8 2010-11. THIS IS A TYPOGRAPHICAL MISTAKE. THE ASSES SMENT YEAR 2010-11 INSTEAD BE READ AS 2011-12 . 2. THE ORDER DATED 15.06.2018 IS MODIFIED TO THIS E XTENT ONLY. SD/- SD/- ( !) () !) (J.SUDHAKAR REDDY) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER *DKP-SR.PS * - 16/07/2018 / KOLKATA / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-SASHA ASSOCIATION FOR CRAFT PRODUCERS,1C, CHATU BABULANE,KOL-14 2. ! /RESPONDENT-ITO(E) WARD-1(3), 6 TH FL, 10B, MIDDLETON ROW, KOLKATA-71 3. - . / CONCERNED CIT 4. . - / CIT (A) (E-MAIL) 5. / ))- , - /DR, ITAT, KOLKATA (E-MAIL) 6. 3 / GUARD FILE. BY ORD ER/ , /TRUE COPY/ SR. PRIVATE SECRETARY, HEAD OF OFFICE/DDO -,