SAHAJ JEEVAN EDUCATION TRUST, NAVI MUMBAI V. CIT (E), MUMBAI

ITA 4493/MUM/2016

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7327 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2015-2016
• Appeal Filed On: 29-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: DEEPAK RAJE
• Keywords: Charitable institution; Benefit of exemption
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL , AM ./ I.T.A. NO. 4493/MUM/2016 ( / ASSESSMENT YEAR: 2015 - 16 ) SAHAJ J EEVAN EDUCATION TRUST PLOT NO. 9, S. S. ROAD, SECTOR 44, SEAWOODS, NERUL, NAVI MUMBAI - 400 706 / VS. COMMISSIONER OF INCOME TAX (EXEMPTIONS) 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400 012 ./ ./ PAN/GIR NO. AABTS 9039 G ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI DEEPAK RAJE / RESPONDENT BY : SHRI SAURABH KUMAR RAI / DATE OF HEARING : 03.04.2018 / DATE OF PRONOUNCEME NT : 11.05 .2018 / O R D E R PER SA KTIJIT DEY , J . M.: THIS IS AN A PPEAL BY THE ASSESSEE CHALLENGING THE ORDER DATED 29.04.2016 PASSED BY THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI REJECTING THE APPLICATION FOR APPROVAL U/S. 10(23C ) (VI ) OF THE ACT. 2 ITA NO. 4493/MUM/2016 SAHAJ JEEVAN EDUCATION TRUST 2. BRIEFLY THE FACTS ARE THAT THE ASSESSEE IS A TRUST REGISTERED UNDER THE SOCIETIES REGISTRATION ACT, 1860 AS WELL AS UNDER THE BOMBAY PUBLIC TRUST ACT, 1950. FURTHER , THE ASSESSEE HAS BEEN GRANTED REGISTRATION U/S. 12A OF THE ACT BY THE DIT(EXEMPTION) VIDE ORDER DATED 26.07.2001. 3. ON 07.04.2015, THE ASSESSEE FILED AN APPLICATION BEFORE THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI IN THE PRESCRIBED MANNER SEEKING APPROVAL UNDER SECTION 10(23C)(VI ) OF THE INCOME TAX ACT, 1961. WHILE EXAMINING THE AFORESAID APPLICATION OF THE ASSESSEE, THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) WAS OF THE VIEW THAT THE OBJECTS OF THE ASSESSEE ARE NOT RELATED TO DEDUCTION ALONE BUT ALSO INCLUDE OTHER OBJECTS . THEREFORE, H E DIRECTED THE ASSESSEE TO SHOW CAUSE AS TO WHY ITS APPLICATION SHOULD NOT BE REJECTED. IN THE SAID SHOW CAUSE NOTICE, IT WAS POINTED OUT BY THE LD. COMMISSIONER OF INCOME TAX (EXEMPTION) THAT AS PER THE OBJECT CLAUSE OF THE TRUST DEED, THE TRUST IS TO PROVIDE VYAY AMSHAL A FOR THE PEOPLE, GRANT SUBSCRIPTIONS AND DONATIONS TO HOSPITALS, DISPENSARIES, NURSING HOMES AND OTHER PUBLIC INSTITUTIONS FOR ADMINIST ERING MEDICAL RELIEF , TO OPEN, CONDUCT, MAINTAIN AND MANAGE HOSPITALS, NURSING HOMES, CLINICS AND HEALTH HOMES, TO PROVI DE AMBULANCE FACILITIES, GRANTING MEDICAL HELP DURING EPIDEMICS, FAMINE, FOOD OR ANY UNFORESEEN CALAMITIES OR WAR LIKE OPERATIONS OR CIVIL COMMOTIONS OR PUBLIC RIOTS. HE ALSO OBSERVED THAT ONE OF THE OBJECTS OF THE ASSESSEE IS TO PROVIDE EDUCATION IN GUJAR ATI SPEAKING LEVAPATIDAR SAMAJ/COMMUNITY OBSERVED THAT THE OBJECT IS FOR A PARTICULAR COMMUNITY. THE LD. 3 ITA NO. 4493/MUM/2016 SAHAJ JEEVAN EDUCATION TRUST COMMISSIONER OF INCOME TAX (EXEMPTIONS) REFER RING TO SECTION 10(23C)(VI) OF THE ACT OBSERVED THAT AS PER THE SAID PROVISION , EDUCATIONAL INSTITUTION SH OULD EXIST SOLELY FOR THE PURPOSE OF EDUCATION . IN RESPONSE TO THE SHOW CAUSE NOTICE, THE ASSESSEE SUBMITTED ITS REPLY STATED THEREIN THAT THE MAIN OBJECT OF THE ASSESSEE IS EDUCATION. THEREFORE, IT FULFILLS THE CONDITION OF SECTION 10(23C)(VI). AFTER CONS IDERING THE SUBMISSIONS OF THE ASSESSEE, THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) OBSERVED , AS PER SECTION 10(23C)(VI) OF THE ACT, THREE CONDITIONS HAVE TO BE FULFILLED WHICH ARE , 1) THERE HAS TO BE AN EDUCATIONAL INST IT UTION (2) WHICH SHOULD EXIST SOLELY FOR THE EDUCATION PURPOSE AND (3) IT SHOULD NOT BE FOR THE PURPOSE OF PROFIT. HE OBSERVED , THE AFORESAID THREE CONDITIONS ARE CUMULATIVE AND EVEN IF ONE OF THE CONDITIONS IS NOT FULFILLED, THE TRUST SHALL NOT BE ENTITLED FOR APPROVAL U/S. 10(23C)(VI ). THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) OBSERVED , THE OBJECTS AS PER THE TRUST DEED OF THE ASSESSEE INDICATED THAT IT DOES NOT EXIST SOLELY FOR THE PURPOSE OF EDUCATION . IT IS FREE TO UTILIZE THE FUNDS FOR ACTIVITIES OTHER THAN EDUCATION. HE ALS O OBSERVED THAT THE TRUST HAS BEEN FORMED FOR PROMOTION OF EDUCATION FOR A PARTICULAR GUJARATI SPEAKING COMMUNITY. FURTHER, THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) OBSERVED THAT DURING THE YEAR 2014 , THE ASSESSEE HAS INCURRED EXPENDITURE OF RS.7.31 LACS FOR A GAU SHALA. THUS, ULTIMATELY HE CONCLUDED THAT AS PER THE OBJECT OF THE TRUST DEED IT DOES NOT EXIST SOLELY FOR THE PURPOSE OF EDUCATION. ACCORDINGLY, HE REJECTED ASSESSEES APPLICATION SEEKING APPROVAL U/S. 10(23C)(VI) OF THE ACT. 4 ITA NO. 4493/MUM/2016 SAHAJ JEEVAN EDUCATION TRUST 4. THE LD. AU THORIZED REPRESENTATIVE CONTESTING THE DECISION OF THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) SUBMITTED THAT THE ASSESSEE HAS FULFILLED ALL THE CONDITIONS OF SECTION 10(23C)(VI) OF THE ACT. REFERRING TO THE ORDER DATED 24.04.2007 OF THE ASSISTANT CHAR ITY COMMISSIONER, THANE, A COPY OF WHICH IS AT PB PG. 17, HE SUBMITTED , THOUGH IN THE TRUST DEED THERE WERE MIXED OBJECT S , HOWEVER, THE ASSESSEE HAS FILED A DRAFT SCHEME BEFORE THE CHARITY COMMISSION ER AS PER WHICH THE MAIN OBJECT OF THE ASSESSEE IS FOR PR OVIDING EDUCATION. HE SUBMITTED , TO ACHIEVE THE AFORESAID OBJECT, THE ASSESSEE RUNS A ENGLISH MEDIUM SCHOOL . HE SUBMITTED THAT THE ASSESSEE HAS SUBMITTED THE SCHEME APPROVED BY THE CHARITY COMMISSIONER IN LIEU OF THE ORIGINAL TRUST DEED. HOWEVER, THE LD. C OMMISSIONER OF INCOME TAX (EXEMPTIONS) COMPLETELY IGNORING THE DRAFT SCHEME AND REFERRING TO THE OBJECTS MENTIONED IN THE ORIGINAL TRUST DEED CONCLUDED THAT THE ASSESSEE TRUST IS NOT EXISTING SOLELY FOR THE PURPOSE OF EDUCATION. IN THIS CONTEXT, HE DREW OU R ATTENTION TO LETTER DATED 09.03.2016 FILED BEFORE THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) . FURTHER , REFERRING TO THE AUDITED ACCOUNTS OF THE TRUST, THE LD. AUTHORIZED REPRESENTATIVE SUBMITTED THAT IT HAS NOT INCURRED ANY EXPENDITURE OTHER THAN TH E ACTIVITIES OF THIS SCHOOL. HE SUBMITTED , GAU SHALA EXPENSES REFERRED TO BY THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) IS A ONETIME EXPENDITURE AND , THAT TOO , IT IS A NEGLIGIBLE AMOUNT IN COMPARISON TO THE TOTAL EXPENDITURE OF RS.2 CRORES. FURTHER , TH E AM OUNT PAID TO GAU SHALA WAS OUT OF THE SURPLUS AVAILABLE WITH THE ASSESSEE AND NOT FROM THE DONATIONS , WHICH WERE EXCLUSIVELY USED FOR SCHOOL ACTIVITY. 5 ITA NO. 4493/MUM/2016 SAHAJ JEEVAN EDUCATION TRUST 5. THE LD. AUTHO RIZED REPRESENTATIVE DRAWING OUR ATTENTION TO THE ORIGINAL TRUST DEED AS WELL AS THE SCHEME APPROVED BY THE CHARITY COMMISSIONER SUBMITTED THAT THE DOMINANT OBJECT OF THE TRUST IS EDUCATION AND IT HAS NOT CARRIED O UT ANY OTHER ACTIVITIES SUCH AS DONATION TO HOSPITALS, VYAMSHALAS , ETC. AS REGARDS THE OBSERVATION OF THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) THAT EVEN THE EDUCATIONAL ACTIVITY IS RESTRICTED TO A PARTICULAR COMMUNITY, THE LD. AUTHORIZED REPRESENTATIVE SUBMITTED THAT A READING OF THE PROV ISION CONTENDED U/S. 10(23C)(VI ) OF THE ACT WOULD SUGGEST THAT THERE IS NO RESTRICTION IMPOSED IN THE SAID PROVISION REGARDING THE PROVISION OF EDUCATION FOR A PARTICULAR COMMUNITY. FURTHER , DRAWING OUR ATTENTION TO DETAILS OF STUDENT S FURNISHED BEFORE THE COMMISSIONER, HE SUBMITTED THAT GUJARATI COMMUNITY STUDENTS ARE LESS THAN 10% OF THE TOTAL STRENGTH OF THE STUDENTS. THE LD. AUTHORIZED REPRESENTATIVE SUBMITTED THAT TILL NOW ASSESSEE S REGISTRATION U/S. 12A CONTINUES WHICH SIGNIFIES THAT THE ASSESSEE IS A CHARITABLE TRUST AND ITS OBJECTS ARE FOR CHARITABLE PURPOSE. HE SUBMITTED , THOUGH, A S PER THE TRUST DEED AND THE SUBSEQUENT SCHEME, THE DOMINANT OBJE CT OF THE ASSESSEE IS EDUCATION, S TILL , THE ASSESSEE IS PREPARED TO FILE AN AFFIDAVIT AND TAKE NECESSARY STEPS TO MODIFY ITS OBJECTS SOLELY TO EDUCATION. HE SUBMITTED , THE DECISION OF THE HON BLE HIGH COURT IN THE CASE OF NEW NOBLE EDUCATIONAL SOCIETY VS. CCIT [2011] 334 ITR 303 (AP) , R ELIED UPON BY THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) ALSO PROPOUNDS THAT IF THE PRIMARY / DOMINANT PURPOSE OF ANY INSTITUTION IS EDUCATION , ANY OTHER OB JECT WHICH IS MERELY ANCILLARY OR INCIDENTAL TO THE PRIMARY OR DOMINANT OBJECT WOULD NOT DISENTITLE THE 6 ITA NO. 4493/MUM/2016 SAHAJ JEEVAN EDUCATION TRUST INSTITUTION FROM THE BENEFIT OF EXEMPTION U/S. 10(23C)(VI). HE ALSO RELIED UPON THE FOLLOWING DECISIONS: 1. AMERICAL HOTEL & LODGING ASSOCIATION EDUCATIONA L INSTITUTE VS. CBDT & OTHERS (2008) 301 ITR 86 (SC); 2. QUEENS EDUCATIONAL SOCIETY VS. CIT (2015) 372 ITR 699 (SC); 3. VANITA VISHRAM TRUST VS. CCIT & ANOTHER (2010) 327 ITR 121 (MUM); AND 4. ALLAHABAD YOUNG MENS CHRISTIAN ASSOCIATION VS. CCIT & OTHERS (2015) 37 1 ITR 23 (ALL.) 6. HE SUBMITTED THAT THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) WITHOUT PROPERLY APPRECIATING THE FACTS AND APPLYING HIS MIND TO THE FACTS BROUGHT ON RECORD HAS REJECTED ASSESSEES APPLICATION. 7. THE LD. DEPARTMENTAL REPRESENTATIVE RELYING UPON THE OBSERVATIONS OF THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) SUBMITTED THAT THE TRUST DEED DOES NOT SEGREGATE THE PRIMARY AND SECONDARY OBJECTS. THEREFORE, TO THAT EXTENT THE CONTENTION OF THE ASSESSEE THAT IT SOLELY EXISTS FOR EDUCATI ON WAS NOT ACCEPTABLE. HOWEVER, HE SUBMITTED , THE ASSESSEES CLAIM THAT IT IS ONLY ENGAGED IN THE ACTIVITY OF EDUCATION , HAS TO BE ENQUIRED INTO , AS IT APPEARS FROM THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) THAT NO SUCH ENQUIRY HAS BEEN UNDERTAKEN. 8. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE MATE RIAL ON RECORD. A S COULD BE SEEN FROM THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) HE HAS REJECTED ASSESSEE S APPLICATION U/S. 10(23C)(VI ) ONLY FOR THE REASON THAT T HE 7 ITA NO. 4493/MUM/2016 SAHAJ JEEVAN EDUCATION TRUST OBJECTS OF THE ASSESSEE INDICATE THAT IT IS NOT EXISTING SOLELY FOR THE PURPOSE OF EDUCATION. IN THIS CONTEXT, HE HAS OBSERVED THAT THE OBJECTS O F THE ASSESSEE PROVIDES FOR VYA YAMSHALA FOR THE PEOPLE, GRANT SUBSCRIPTIONS AND DONATIONS TO HOSPITALS, DISP ENSARIES, NURSING HOMES AND OTHER PUBLIC INSTITUTIONS FOR ADMINISTRATING MEDICAL RELIEFS, GRANTING MEDICAL HELP DURING EPIDEMICS, FAMINE, FOOD OR ANY UNFORESEEN CALAMITIES OR WAR LIKE OPERATIONS , TO PROVIDE AMBULANCE FACILITIES , WHICH CANNOT BE CONSIDERED AS EDUCATIONAL ACTIVITIES. HE HAS ALSO REFERRED TO AN EXP ENDITURE OF RS.7.31 LACS FOR GAU SHALA. OF COURSE, HE HAS ALSO MENTIONED THAT EVEN THE EDUCATIONAL ACTIVITY CARRIED ON BY THE ASSESSEE IS FOR A PARTICULAR GUJARATI SPEAKING COMMUNITY. 9. PER CONTRA, IT IS THE CONTENTION OF THE ASSESSEE THA T THE PRIMARY AND MAIN OBJECT O F THE ASSESSEE IS EDUCATION AND FOR THAT PURPOSE IT HAS ESTABLISHED AN ENGLISH MEDIUM SCHOOL AND PROVIDING EDUCATION TO THE STUDENTS. IT HAS BEEN SUBMITTED THAT THE OTHER ACTIVITIES SUC H AS PROVIDING VY AYAMSHALA FOR THE PUBLIC , GRANTING OF MEDICAL AID, DONATION TO HOSPIT ALS, ETC. THAT ARE PROVIDED IN THE ORIGINAL TRUST DEED ARE ANCILLARY AND INCIDENTAL TO THE MAIN OBJECTS AND THE ASSESSEE HAS NEVER CARRIED OUT ANY SUCH ACTIVITIES , EXCEPT RUNNING THE SCHOOL. 10. ON A PERUSAL OF THE MATERIAL ON RECORD, IN PARTICULAR THE ORIGINAL TRUST DEED AS WELL AS THE SCHEME SPECIFYING THE OBJECTS OF THE TRUST APPROVED SUBSEQUENTLY BY THE ASSISTANT CHARITY COMMISSIONER, A COPY OF WHICH IS AT PG. 17 OF THE PAPER BOOK , PRIMA FACIE IT APPEARS THAT THE PRIMARY AND DOMINANT OBJECT OF THE ASSESSEE IS TO PROVIDE 8 ITA NO. 4493/MUM/2016 SAHAJ JEEVAN EDUCATION TRUST EDUCATION. THUS, IT REQUIRES EXAMINATION AS TO WHETHER IN SUCH CASE ASSESSEES CLAIM OF APPROVAL U/S. 10(23C)(VI) OF THE ACT IS UNACCEPTABLE MERELY B ECAUSE CERTAIN OTHER ANCILLARY AND INCIDENTAL OBJECTS ARE PROVIDED IN THE TRUST DEED, IRRESPECTIVE OF THE FACT WHETHER THE ASSESSEE HAD ACTUALLY CARRIED OUT SUCH ACTIVITIES OR NOT. ON A READING OF THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS ) , IT APPEARS THAT HE HAS NOT PROPERLY APPRECIATED THE CLAIM OF THE ASSESSEE VIS - - VIS THE FACTS AND MATERIALS ON RECORD. A S RIGHTLY SUBMITTED BEFORE US BY THE LD. AUTHORIZED REPRESENTATIVE , IN CASE OF NEW NOBLE EDUCATIONAL SOCIETY (SUPRA), THE HONBLE AN DHRA PRADESH HIGH COURT DID OBSERVE THAT IF THE PRIMARY AND DOMINANT OBJECT OF THE INSTITUTION IS EDUCATION, THE OTHER OBJECTS WHICH ARE MERELY ANCILLARY AND INCIDENTAL TO THE PRIMARY AND DOMINANT OBJECT , COULD NOT DISENTITLE THE INSTITUTION FROM THE BENEF IT OF EXEMPTION U/S. 10(23 C)(VI) OF THE ACT. THE HONBLE HIGH COURT OBSERVED , THE TEST WH ICH HAS TO BE APPLIED IS , WHETHER THE OBJECT, WHICH IS SAID TO BE NON - EDUCATIONAL, IS THE MAIN OR PRIMARY OBJECT OF THE INSTITUTION OR IT IS ANCILLARY OR INCIDENTAL TO THE DOMINANT OR PRIMARY OBJECT WHICH IS 'EDUCATIONAL'. THE TEST IS THE GENUINENESS OF THE PURPOSE TESTED BY THE OBLIGATION CREATED TO SPEND THE MONEY EXCLUSIVELY ON 'EDUCATION'. IF THAT OBLIGATION IS THERE, THE INCOME BECOMES ENTITLED TO EXEMPTION. THE LD . AUTHORIZED REPRESENTATIVE HAS CONTENDED BEFORE US THAT THE ASSESSEE HAS CARRIED OUT ONLY EDUCATIONAL ACTIVITIES BY RUNNING A ENGLISH MEDIUM SCHOOL AND THE DONATIONS RECEIVED HAVE BEEN UTILIZED/EXP ENDED FOR RUNNING THE SCHOOL ACT IVITY AND HAVE NOT BEEN US ED FOR ANY OTHER PURPOSE. EVEN , THE DONATION TO GAU SHALA WAS OUT OF SURPLUS FUNDS AVAILABLE AND ONE TIME EXPENDITURE . THE AFORESAID 9 ITA NO. 4493/MUM/2016 SAHAJ JEEVAN EDUCATION TRUST SUBMISSIONS OF THE ASSESSEE REQUIRE TO BE EXAMINE D IN PROPER PERSPECTIVE . IF THE PRIMARY AND DOMINANT OBJECT OF THE ASSESSEE IS EDUCATIONAL PURPOSE AND ITS ACTIVITIES ARE CONFINED TO FULFILLING OF THAT OBJECT, IN OUR VIEW , ASSESSEES CLAIM U/S. 10(23C)(VI) REQUIRES CONSIDERATION. 11. AS REGARDS THE OBSERVATIONS OF THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) THAT THE EDUCA TIONAL ACTIVITIES ARE DIRECTED FOR A PARTICULAR COMMUNITY, IN OUR VIEW, THERE IS NO RESTRICTION U/S. 10(23C)(VI) TO DEBAR THE ASSESSEE/TRUST IF IT PROVIDES EDUCATION FOR A PARTICULAR COMMUNITY. EVEN , OTHERWISE ALSO THE LD. AUTHORIZED REPRESENTATIVE HAS SUB MITTED BEFORE US THAT THE STUDENTS FROM GUJARATI COMMUNITY ARE LESS THAN 10% OF THE TOTAL STRENGTH AND IT IS AN ENGLISH MEDIUM SCHOOL. TO SUBSTANTIATE SUCH FACT, THE ASSESSEE HAS FILED ST UDENTS LIST AS WELL AS FINANCIAL STATEMENTS OF THE TRUST FOR THREE YE ARS. THESE FACTS HAVE NOT BEEN PROPERLY EXAMINED OR APPRECIATED BY THE LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) WHILE REJECTING ASSESSEES APPLICATION. THEREFORE, ON OVERALL CONSIDERATION OF FACTS AND MATERIALS ON RECORDS, WE ARE OF THE VIEW THAT ASSESS EES CLAIM THAT IT IS SOLELY EXISTING FOR THE PURPOSE OF EDUCATION AND, THEREFORE, IS ENTITLED FOR APPROVAL U/S. 10(23C)(VI) , REQUIRES TO BE EXAMINE D AFRESH AFTER CONSIDERING THE SUBMISSION S MADE BY THE ASSESSEE AND HAVING DUE REGARD TO THE FACTS AND MATER IALS BROUGHT ON RECORD. FURTHER, LD. COMMISSIONER OF INCOME TAX (EXEMPTIONS) MUST ALSO EXAMINE THE APPLICABILITY OF THE 10 ITA NO. 4493/MUM/2016 SAHAJ JEEVAN EDUCATION TRUST RATIO LAID DOWN IN THE DECISIONS TO BE RELIED UPON BY THE ASSESSEE. THE GROUNDS ARE ALLOWED FOR STATISTICAL PURPOSE. 12. IN THE RESULT , THE ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11.05.2018 SD/ - SD/ - ( MANOJ KUMAR AGGARWAL ) (S A KTIJIT DEY ) / A CCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI ; DATED : 11.0 5.2018 . . ./ ROSHANI , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI