Dr. Vshwambhar Singh Swatantrata Senani Pratap Singh Samajik Evam Shaikshik Vikas Samiti, Kanpur V. Commissioner of Income Tax (Exemption), Lucknow

ITA 48/LKW/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1096 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 18-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAKESH GARG SHRI J S MINH
• Keywords: Charitable institution
• Section: 12AA; 12; 11

Judgement Text

I.T.A. NO.48/LKW/2017 ASSESSMENT YEAR:N.A. 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH A, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA NO.48/LKW/2017 ASSESSMENT YEAR:N.A. DR. VISHWAMBHAR SINGH SWATANTRATA SENANI PRATAP SINGH SAMAJIK EVAM SHAIKSHIT VIKAS SAMITI, 162/A, AWADH PURI COLONY, LAKHANPUR, KANPUR. PAN:AABAD 2451 L VS. CIT (EXEMPTIONS), LUCKNOW. (APPELLANT) (RESPONDENT) O R D E R PER T. S. KAPOOR, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF CIT (EXEMPTIONS) DATED 18/11/2016. 2. AT THE OUTSET, LEARNED A. R. SUBMITTED THAT ASSE SSEE HAD APPLIED FOR REGISTRATION U/S 12AA WHICH THE CIT (EXEMPTIONS) HA S REFUSED. LEARNED A. R. SUBMITTED THAT AT THE TIME OF REGISTRATION U/S 1 2AA THE ONLY ASPECT WHICH CIT (EXEMPTIONS) IS EXPECTED TO EXAMINE IS THE OBJE CT OF THE ASSESSEE AND GENUINENESS OF THE ACTIVITIES OF THE ASSESSEE FOR A CHIEVING OF THESE OBJECTS. IT WAS SUBMITTED THAT OBJECTS OF THE SOCIETY ARE CH ARITABLE IN NATURE AND A COPY OF THE OBJECTS WAS PLACED IN PAPER BOOK PAGES 78 TO 96. HE SUBMITTED THAT VIDE PARA 4 OF HIS ORDER, CIT (EXEMPTIONS) HA S HELD THAT MERE RECITAL OF APPELLANT BY SHRI RAKESH GARG, ADVOCATE RESPONDENT BY SHRI J. S. MINHAS, CIT, D.R. DATE OF HEARING 27 / 02 /201 8 DATE OF PRONOUNCEMENT 28 / 02 /201 8 I.T.A. NO.48/LKW/2017 ASSESSMENT YEAR:N.A. 2 OBJECTS OR ACTIVITIES WITHOUT COGENT OR CORROBORATI VE EVIDENCE IS NOT SUFFICIENT BY THEMSELVES TO ENABLE A REGISTERING AU THORITY TO GRANT REGISTRATION. IN THIS RESPECT, LEARNED A. R. SUBMI TTED THAT ASSESSEE HAD FILED COPIES OF AUDITED BALANCE SHEET AND INCOME AN D EXPENDITURE ACCOUNT AS AT 31 ST MARCH, 2016, COPY OF WHICH WAS PLACED AT PAGES 3 T O 7 OF THE PAPER BOOK AND HAD ALSO SUBMITTED COPIES OF INCOME TAX RETURN AND COMPUTATION OF INCOME FOR THE ASSESSMENT YEAR 2015- 16, COPY OF WHICH IS AVAILABLE AT PAGES 125 AND 126 OF THE PAPER BOOK, W HICH ITSELF PROVES THAT THE ASSESSEE WAS RENDERING SERVICES WHICH WERE IN C ONSONANCE WITH THE OBJECTS OF THE SOCIETY. LEARNED A. R. IN THIS RESP ECT RELIED ON THE FOLLOWING CASE LAWS: (1) CHOKHRAJ TULASYAN SARSWATI VIDYA MANDIR INTER COLLE GE VS CIT (EXEMPTIONS) IN I.T.A. NO.691/LKW/2017, ORDER DATED 22/02/2018 (2) RAJ KARAN MATADAN CHARITABLE TRUST VS. CIT (EXEMPTI ONS) IN I.T.A. NO.190/LKW/2016, ORDER DATED 07/12/2017 (3) B. C. SHARMA MEMORIAL SOCIETY FOR EDUCATION & SOCIA L WELFARE VS. CIT (EXEMPTIONS) IN I.T.A. NO.588/LKW/2016, ORD ER DATED 08/01/2018 (4) HON'BLE ALLAHABAD HIGH COURT JUDGMENT IN THE CASE O F CIT (EXEMPTIONS) VS. SHREEDHAR SEWA TRUST ASHARFI BHAWA N IN I.T.A. NO.33 OF 2017, JUDGMENT DATED 07/09/2017 (5) CIT-1 VS. SHRI ADVAIT ASHRAM SOCIETY IN I.T.A. NO.4 39 OF 2009, ORDER DATED 08/01/2012 LEARNED A. R. ALSO RELIED ON A JUDGMENT OF HON'BLE ALLAHABAD HIGH COURT IN THE CASE OF CIT VS. RED ROSE SCHOOL AS REPORTED IN 212 CTR 394 FOR THE PROPOSITION THAT AT THE TIME OF GRANTING REGISTRATI ON THE CIT (EXEMPTIONS) IS EMPOWERED TO EXAMINE THE OBJECTS OF THE SOCIETY AND THE GENUINENESS OF ITS ACTIVITIES. IT WAS ARGUED THAT LEARNED CIT(A) HAS T AKEN COGNIZANCE OF SECTION 13(1)(C) OF THE ACT WHICH SHOULD NOT HAVE BEEN TAKE N AT THE TIME OF REGISTRATION AS THE ASSESSING OFFICER IS WELL EMPOW ERED TO OOOK INTO THIS I.T.A. NO.48/LKW/2017 ASSESSMENT YEAR:N.A. 3 ASPECT AT THE TIME OF ASSESSMENT. THEREFORE, IT WAS PRAYED THAT CIT (EXEMPTIONS) BE DIRECTED TO GRANT REGISTRATION TO T HE SOCIETY. 3. LEARNED D. R., ON THE OTHER HAND, RELIED ON THE ORDER OF CIT (EXEMPTIONS) AND ARGUED THAT ASSESSEE HAD NOT PRODU CED BOOKS OF ACCOUNT AND VOUCHERS AND HAD ALSO TAKEN UNSECURED LOANS, TH E GENUINENESS OF WHICH WAS NOT PROVED. LEARNED A. R. IN HIS REJOINDE R STATED THAT IT IS A WRONG FINDING OF LEARNED CIT(A) THAT BOOKS OF ACCOU NT WERE NOT PRODUCED AND INVITED OUR ATTENTION TO PAGES 2 & 10 OF THE PA PER BOOK WHERE LETTERS STATING THAT BOOKS OF ACCOUNT ARE PRODUCED FOR VERI FICATION ARE PLACED. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT IS AN ADMITTED FACT THAT THE OBJECTS OF THE SOCIETY, AS MENTIONED IN THE MEMORANDUM AND ARTICLE S OF THE SAMITI, PLACED AT PAGES 78 TO 96 OF THE PAPER BOOK, ARE CHARITABLE IN NATURE. THE CIT (EXEMPTIONS) HAS ALSO NOT DOUBTED THE CHARITABLE NA TURE OF THE OBJECTS AND HE HAS REJECTED THE APPLICATION BY HOLDING THAT THE RE WAS NO COGENT OR CORROBORATIVE EVIDENCE TO PROVE THE GENUINENESS OF ACTIVITIES WHEREAS THE FACT REMAINS THAT THE ASSESSEE HAD FILED COPIES OF AUDITED BALANCE SHEET AND INCOME AND EXPENDITURE ACCOUNT AS AT 31 ST MARCH, 2016 AND HAD ALSO FILED COPIES OF INCOME TAX RETURN WHICH CLEARLY ESTABLISH THAT ASSESSEE WAS RENDERING THE SERVICES WHICH ARE CHARITABLE IN NATU RE. THEREFORE, THIS FINDING OF CIT (EXEMPTIONS) THAT GENUINENESS OF THE ACTIVIT IES COULD NOT BE VERIFIED IS NOT BASED UPON THE FACTS. THE ARGUMENT OF LEARN ED D. R. THAT BOOKS OF ACCOUNT AND VOUCHERS WERE NOT PRODUCED DOES NOT CAR RY ANY FORCE IN VIEW OF THE SPECIFIC LETTERS WRITTEN BY ASSESSEE ON 02/1 1/2016, 10/10/2016 WHEREBY THE ASSESSEE HAD PRODUCED BOOKS OF ACCOUNT AND VOUCHERS ETC. SUCH LETTERS ARE PLACED IN PAPER BOOK PAGES 2 & 10. AS REGARDS THE ARGUMENT OF LEARNED D. R. REGARDING INGENUINENESS O F UNSECURED LOANS, THE ASSESSING OFFICER CAN ALWAYS LOOK INTO THIS ASPECT AT THE TIME OF ASSESSMENT. I.T.A. NO.48/LKW/2017 ASSESSMENT YEAR:N.A. 4 4.1 AT THE TIME OF GRANTING REGISTRATION U/S 12AA, THE CIT (EXEMPTIONS) IS EMPOWERED TO EXAMINE THE OBJECTS OF THE ASSESSEE AN D ALSO THE GENUINENESS OF THE ACTIVITIES OF SOCIETY WITH RESPE CT TO ACHIEVEMENT OF THOSE OBJECTS. HON'BLE ALLAHABAD HIGH COURT IN THE CASE OF CIT VS. RED ROSE SCHOOL [2007] 212 CTR (ALL) 394 HAS EXHAUSTIVELY EX AMINED THE PROVISIONS OF SECTION 12AA OF THE ACT AND HAS HELD THAT CIT (E XEMPTIONS) HAS TO SATISFY HIMSELF ABOUT THE GENUINENESS OF THE ACTIVITIES OF THE TRUST AND ALSO THE OBJECTS OF THE TRUST OR INSTITUTION. THE HON'BLE C OURT HAS FURTHER HELD THAT CIT (EXEMPTIONS) IS EMPOWERED TO MAKE INQUIRIES, AS HE THINKS FIT, TO VERIFY AS TO WHETHER THE ACTIVITIES ARE GENUINE OR NOT BUT ON MERE PRESUMPTION AND SURMISES THAT INCOME DERIVED BY THE TRUST OR IN STITUTION WILL BE MISUSED OR THAT THERE IS SOME APPREHENSION THAT THE SAME WO ULD NOT BE USED IN A PROPER MANNER, CANNOT BE MADE A BASIS FOR REJECTION OF REGISTRATION. HON'BLE COURT HAS FURTHER HELD THAT THE GENUINENESS OF THE ACTIVITIES OF TRUST OR INSTITUTION HAS TO BE SEEN KEEPING IN MIND THE O BJECTS THEREOF WHICH NECESSARILY MEANS THAT THE CIT (EXEMPTIONS) SHALL S ATISFY HIMSELF ABOUT THE FACT THAT THE ACTIVITIES ARE GENUINE AND IN CONSONA NCE WITH THE OBJECTS OF THE TRUST OR INSTITUTION. THE RELEVANT FINDINGS OF HON 'BLE COURT ARE REPRODUCED BELOW: 21. SECTION 12AA, WHICH LAYS DOWN THE PROCEDURE FO R REGISTRATION, DOES NOT SPEAK ANYWHERE THAT THE CIT, WHILE CONSIDERING THE APPLICATION FOR REGISTRATION, SHALL ALSO SEE THAT THE INCOME DERIVED BY THE TRUST OR THE INSTITUTION IS EITHER NOT BEING SPENT FOR CHARITABLE PURPOSE OR SUCH INSTITUT ION IS EARNING PROFIT. THE LANGUAGE USED IN THE SECTION ONLY REQUI RES THAT ACTIVITIES OF THE TRUST OR THE INSTITUTION MUST BE GENUINE, WHICH ACCORDINGLY WOULD MEAN, THEY ARE IN CONSONANCE WITH THE OBJECTS OF THE TRUST/ INSTITUTION, AND ARE NOT MERE CAMOUFLAGE BUT ARE REAL, PURE AND SINCERE, NOR AGAINST THE PRO POSED OBJECTS. THE PROFIT EARNING OR MISUSE OF THE INCOME DERIVED BY CHARITABLE INSTITUTION FROM ITS CHARITABLE ACTIVITI ES, MAY BE A GROUND FOR REFUSING EXEMPTION ONLY WITH RESPECT TO THAT PART OF I.T.A. NO.48/LKW/2017 ASSESSMENT YEAR:N.A. 5 THE INCOME BUT CANNOT BE TAKEN TO BE A SYNONYM TO T HE GENUINENESS OF THE ACTIVITIES OF THE TRUST OR THE I NSTITUTION. THIS IS MORE EVIDENT IF WE SEE THE PROVISIONS OF SE CTION 11, WHICH, WHILE EXEMPTING THE INCOME GIVEN IN ITS VARI OUS SUB- CLAUSES FROM BEING INCLUDED IN THE TOTAL INCOME OF THE PREVIOUS YEAR OF THE PERSON IN RECEIPT OF THE INCOME, FOR EX AMPLE, IN SUB- CLAUSE (I) SAYS 'INCOME DERIVED FROM PROPERTY HELD UNDER TRUST WHOLLY FOR CHARITABLE OR RELIGIOUS PURPOSES, TO THE EXTENT TO WHICH SUCH INCOME IS APPLIED TO SUCH PURPOSES IN IN DIA; AND WHERE ANY SUCH INCOME IS ACCUMULATED OR SET APART F OR APPLICATION TO SUCH PURPOSES IN INDIA, TO THE EXTEN T TO WHICH THE INCOME SO ACCUMULATED OR SET APART IS NOT IN EXCESS OF FIFTEEN PER CENT OF THE INCOME FROM SUCH PROPERTY. 22. THE AFORESAID PROVISION THUS, CLARIFIES THAT AL L THAT INCOME, WHICH IS DERIVED FROM THE PROPERTY HELD UNDER THE T RUST WHOLLY FOR CHARITABLE PURPOSES OR RELIGIOUS PURPOSES, SHAL L STAND EXEMPTED TO THE EXTENT TO WHICH SUCH INCOME IS APPL IED TO SUCH PURPOSES IN INDIA BUT IF THE INCOME IS ACCUMULATED OR SET APART FOR APPLICATION TO SUCH PURPOSES IN INDIA, THE SAME SHALL NOT BE IN EXCESS OF FIFTEEN PER CENT OF THE INCOME FROM SU CH PROPERTY. 23. SUB-SECTION (2) OF SECTION 11 STATES ABOUT A SI TUATION WHERE EIGHTY-FIVE PER CENT OF THE INCOME REFERRED TO IN C LAUSE (A) OR CLAUSE (B) OF SUB-SECTION (I) READ WITH THE EXPLANA TION TO THAT SUB-SECTION IS NOT APPLIED, OR IS NOT DEEMED TO HAV E BEEN APPLIED, TO CHARITABLE OR RELIGIOUS PURPOSES IN IND IA DURING THE PREVIOUS YEAR BUT IS ACCUMULATED OR SET APART, EITH ER IN WHOLE OR IN PART, FOR APPLICATION TO SUCH PURPOSES IN INDIA, AND SAYS THAT IN SUCH A SITUATION, SUCH INCOME SO ACCUMULATED OR SET APART SHALL NOT BE INCLUDED IN THE TOTAL INCOME OF THE PR EVIOUS YEAR OF THE PERSON IN RECEIPT OF THE INCOME, PROVIDED THE C ONDITIONS GIVEN IN SUB-CLAUSES (A) AND (B) ARE COMPLIED WITH. THIS ALSO MEANS THAT EVEN THAT INCOME, WHICH COULD NOT BE EXEMPTED UNDER SUB-CLAUSE (A) OR (B) OF SUB-SECTION (I), CAN STILL BE EXEMPTED, IF THE CONDITIONS ATTACHED TO SU B-SECTION (2) IN ITS SUB-CLAUSES (A) AND (B) ARE COMPLIED WITH. 24. SUB-SECTION (3) AGAIN SAYS THAT IF ANY INCOME R EFERRED TO IN SUB-SECTION (2) IS APPLIED TO PURPOSES OTHER THAN C HARITABLE OR RELIGIOUS PURPOSES AS AFORESAID OR CEASES TO BE ACC UMULATED OR SET APART FOR APPLICATION THERETO, OR CEASES TO REM AIN INVESTED I.T.A. NO.48/LKW/2017 ASSESSMENT YEAR:N.A. 6 OR DEPOSITED IN ANY OF THE FORMS OR MODES SPECIFIED IN SUB- SECTION (5), OR IS NOT UTILISED FOR THE PURPOSE FOR WHICH IT IS SO ACCUMULATED OR SET APART DURING THE PERIOD REFERRED TO IN CLAUSE (A) OF THAT SUB-SECTION OR IN THE YEAR IMMEDIATELY FOLLOWING THE EXPIRY THEREOF, OR IS CREDITED OR PAID TO ANY TRUST OR INSTITUTION REGISTERED UNDER SECTION 12AA OR TO ANY FUND OR INS TITUTION OR TRUST OR INSTITUTION REGISTERED UNDER SECTION 12AA OR TO ANY FUND OR INSTITUTION OR TRUST OR ANY UNIVERSITY OR OTHER EDUCATIONAL INSTITUTION OR ANY HOSPITAL OR OTHER MEDICAL INSTIT UTION REFERRED TO IN SUB-CLAUSE (IV) OR SUB-CLAUSE (V) OR SUB-CLAU SE (VI) OR SUB-CLAUSE (VIA) OF CLAUSE (230 OF SECTION 10, SHAL L BE DEEMED TO BE THE INCOME OF SUCH PERSON OF THE PREVIOUS YEA R IN WHICH IT IS SO APPLIED OR CEASES TO BE ACCUMULATED OR SET APART OR CEASES TO REMAIN SO INVESTED OR DEPOSITED OR CREDITED OR P AID OR, AS THE CASE MAY BE, OF THE PREVIOUS YEAR IMMEDIATELY FOLLO WING THE EXPIRY OF THE PERIOD AFORESAID. 25. SECTION 12 ALSO ONLY SAYS THAT ANY VOLUNTARY CO NTRIBUTIONS RECEIVED BY A TRUST CREATED WHOLLY FOR CHARITABLE O R RELIGIOUS PURPOSES OR BY AN INSTITUTION ESTABLISHED WHOLLY FO R SUCH PURPOSES, SHALL FOR THE PURPOSES OF SECTION 11 BE D EEMED TO BE INCOME DERIVED FROM PROPERTY HELD UNDER TRUST WHOLL Y FOR CHARITABLE OR RELIGIOUS PURPOSES AND THE PROVISIONS OF THAT SECTION AND SECTION 13 SHALL APPLY ACCORDINGLY. THE PROVISION THUS, EMPHASIZES UPON THE INCOME OF T HE TRUST CREATED WHOLLY FOR CHARITABLE OR RELIGIOUS PURPOSES OR AN INSTITUTION ESTABLISHED WHOLLY FOR SUCH PURPOSES AN D SO IS THE CASE IN SUB-SECTION (2) OF THE AFORESAID SECTION. T HE PROVISIONS OF SECTION 13 EXCLUDES THE APPLICABILITY OF SECTION 11 IN CERTAIN CASES. 26. A CUMULATIVE READING OF THE AFORESAID PROVISION S LEAVES NO MANNER OF DOUBT THAT EXEMPTION UNDER THE AFORESAID PROVISIONS CAN BE CLAIMED WITH RESPECT TO THE INCOME DERIVED B Y THE TRUST OR THE INSTITUTION, WHICH IS BEING RUN FOR A CHARIT ABLE PURPOSE AND, THEREFORE, WHILE CONSIDERING THE REGISTRATION UNDER SECTION 12AA, THE SCOPE OF ENQUIRY OF THE CIT, WOULD BE LIM ITED TO THE AFORESAID EXTENT. 27. SINCE IN THE ABSENCE OF SUCH REGISTRATION, THE TRUST OR THE INSTITUTION WOULD NOT BE ENTITLED TO CLAIM ANY EXEM PTION OF THE INCOME DERIVED, THOUGH IT IS BEING RUN FOR CHARITAB LE PURPOSES, THE REGISTRATION HAS TO BE CONSIDERED IN THE LIGHT OF T HE SPECIFIC PROVISIONS I.T.A. NO.48/LKW/2017 ASSESSMENT YEAR:N.A. 7 AFORESAID AND IN THE MANNER THAT IT FURTHERS THE OB JECT OF THE SCHEME OF REGISTRATION AND, OF COURSE, EXEMPTION OF THE EN TIRE INCOME OR THE PART OF THE INCOME, AS THE CASE MAY BE, OF A CHARIT ABLE TRUST OR INSTITUTION HAS TO BE CONSIDERED DURING ASSESSMENT PROCEEDINGS. 28. IT IS SIGNIFICANT TO MENTION THAT REGISTRATION U NDER SECTION 12AA, DOES NOT NECESSARILY ENTITLE THE ASSESSEE TO GET TH E INCOME EXCLUDED FROM THE INCOME OF THE PREVIOUS YEAR FOR THE PURPOS E OF DETERMINATION OF TAX LIABILITY BUT IT ONLY ENTITLES THE ASSESSEE TO CLAIM SUCH EXEMPTION, WHICH OTHERWISE COULD NOT BE CLAIME D IN THE ABSENCE OF REGISTRATION. THE ENQUIRY BY THE CIT SHA LL REMAIN RESTRICTED TO THE EXAMINATION, AS TO WHETHER THE AS SESSEE, WHO HAS MOVED THE APPLICATION FOR REGISTRATION UNDER SECTIO N 12A, IS ACTUALLY IN THE ACTIVITIES WHICH ARE GENUINE. GENUINENESS OF THE ACTIVITIES OF THE TRUST OR THE INSTITUTION HAS TO BE SEEN, KEEPIN G IN MIND THE OBJECTS THEREOF, WHICH NECESSARILY MEANS THAT THE C IT SHALL SATISFY HIMSELF ABOUT THE FACT THAT THE ACTIVITIES ARE GENU INE AND IN CONSONANCE WITH THE OBJECTS OF THE TRUST OR THE INS TITUTION. IN OTHER WORDS, IF ESTABLISHING AND RUNNING A SCHOOL IS THE OBJECT OF THE SOCIETY, AS GIVEN IN ITS BYE-LAWS, IT HAS TO BE SAT ISFIED THAT THE SOCIETY HAS ESTABLISHED THE SCHOOL, WHERE EDUCATION IS BEIN G IMPARTED AS PER RULES AND THE FACTUM OF ESTABLISHMENT AND RUNNING S CHOOL IS A GENUINE ACTIVITY. THE ENQUIRY REGARDING GENUINENESS OF THE ACTIVITIES CANNOT BE STRETCHED BEYOND THIS. 4.2 IN THE PRESENT CASE, UNDOUBTEDLY THE OBJECTS OF THE ASSESSEE ARE CHARITABLE IN NATURE AND THE ASSESSEE IS RENDERING SERVICES FOR ACHIEVEMENT OF ITS OBJECTS AS GIVEN IN THE MEMORANDUM AND ARTIC LES OF THE SAMITI. THEREFORE, THE REGISTRATION CANNOT BE DENIED BY HOL DING THAT THE ACTIVITIES OF THE ASSESSEE WERE NOT GENUINE. IN VIEW OF THE ABOV E, CIT (EXEMPTIONS) IS DIRECTED TO GRANT REGISTRATION TO THE ASSESSEE U/S 12AA OF THE ACT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 28/02/2018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:28/02/2018 *SINGH I.T.A. NO.48/LKW/2017 ASSESSMENT YEAR:N.A. 8 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., I.T.A.T., LUCKNOW ASSTT. REGISTRAR