M/s Farrukhabad City Hospital, V. Commissioner of Income Tax (Exemption), Lucknow

ITA 657/LKW/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1092 (ITAT-LUCKNOW)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-02-2018
• Assessment Year: misc
• Appeal Filed On: 15-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution
• Section: 12A; 12AA; 11

Judgement Text

I.T.A. NO.657/LKW/2016 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.657/LKW/2016 ASSESSMENT YEAR:N.A. M/S FARRUKHABAD CITY HOSPITAL, LOHIAPURAM, FARRUKHABAD. PAN:AAACF 4326 R 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 01/09/2016. 2. LEARNED A. R. SUBMITTED THAT LEARNED CIT (EXEMPT IONS) HAS NOT ALLOWED REGISTRATION U/S 12AA OF THE ACT BY HOLDING TWO FINDINGS; ONE OF WHICH RELATED TO THE FACT THAT CIT(A) HELD THAT VID E EARLIER ORDER DATED 03/08/2015 THE REGISTRATION OF THE ASSESSEE HAS ALR EADY BEEN DECLINED AND ASSESSEE HAS NOT FILED ANY APPEAL BEFORE THE TRIBUN AL. IN THIS RESPECT LEARNED A. R. INVITED OUR ATTENTION TO THE COPY OF THE CIT (EXEMPTIONS) ORDER DATED 03/08/2015 AND STATED THAT THIS ORDER W AS PASSED BY LEARNED CIT (EXEMPTIONS) EX-PARTE AND IN THIS RESPECT OUR A TTENTION WAS INVITED TO APPELLANT BY SHRI P. K. KAPOOR, C. A. RESPONDENT BY S HRI J. S. MINHAS, CIT, D.R. DATE OF HEARING 26/02/2018 DATE OF PRONOUNCEMENT 26/02/2018 I.T.A. NO.657/LKW/2016 ASSESSMENT YEAR:N.A. 2 PARA NO. 2 OF THE ORDER. LEARNED A. R. SUBMITTED T HAT LEARNED CIT (EXEMPTIONS) HAD FIXED THE DATE FOR COMPLIANCE ON 0 3/08/2015 AND HAS HELD THAT NO ONE HAD APPEARED BUT IN FACT THE ASSESSEE D ID NOT RECEIVE ANY NOTICE AND THAT IS WHY HE HAS HELD THAT NO ONE HAD APPEARE D. LEARNED A. R. STATED THAT INSTEAD OF CONTESTING THAT APPEAL THE A SSESSEE PREFERRED TO FILE APPLICATION AGAIN AND THEREFORE, NOTHING IS ILLEGAL ABOUT THIS FILING OF THE APPLICATION AGAIN. EXPLAINING THE FACTS OF THE CAS E, LEARNED A. R. STATED THAT THE ASSESSEE EARLIER WAS A PRIVATE LIMITED COMPANY AND WAS RUNNING A HOSPITAL HOWEVER, THE ASSESSEE CHANGED INTO A SECTI ON 25 COMPANY AND WHICH FACT HAS BEEN NOTED BY LEARNED CIT (EXEMPTION S) IN HIS ORDER. LEARNED A. R. STATED THAT THE SECOND REASON FOR REJ ECTING THE REGISTRATION WAS THAT CIT (EXEMPTIONS) OBSERVED THAT THE DIRECTO RS OF THE COMPANY HAD DRAWN REMUNERATION OF RS.9,60,000/- EACH WHICH WAS A CLEAR VIOLATION OF SECTION 13(1)(C) OF THE ACT. IN THIS RESPECT LEARN ED A. R. SUBMITTED THAT THIS FINDING OF LEARNED CIT (EXEMPTIONS) RELATED TO EARL IER YEAR I.E. FINANCIAL YEAR 2013-14 WHEN THE ASSESSEE WAS RUNNING ON COMMERCIAL BASIS AND WAS NOT A SECTION 25 COMPANY AND THEREFORE, LEARNED CIT (EXEM PTIONS) SHOULD NOT HAVE TAKEN COGNIZANCE OF THIS FACT FOR REJECTING TH E APPLICATION OF THE ASSESSEE. IT WAS SUBMITTED THAT AT THE TIME OF REG ISTRATION CIT (EXEMPTIONS) IS REQUIRED TO EXAMINE THE OBJECTS OF THE ASSESSEE AND ALSO THE GENUINENESS OF ITS ACTIVITIES WITH RESPECT TO I TS ACTIVITIES RELATING TO ACHIEVEMENT OF ITS MAIN OBJECTS. RELIANCE IN THIS RESPECT WAS PLACED ON A NUMBER OF CASE LAWS AS CONTAINED IN PAGES 1 TO 58 O F THE PAPER BOOK. OUR SPECIFIC ATTENTION WAS INVITED TO THE JUDGMENT OF H ON'BLE HIGH COURT IN THE CASE OF CIT VS. RED ROSE SCHOOL [2007] 212 CTR (ALL ) 394 FOR THE PROPOSITION THAT AT THE TIME OF REGISTRATION THE ON LY REQUIREMENT IS TO EXAMINE THE OBJECTS AND THE GENUINENESS OF THE ACTI VITIES I.T.A. NO.657/LKW/2016 ASSESSMENT YEAR:N.A. 3 3. LEARNED D. R., ON THE OTHER HAND, HEAVILY RELIED ON THE ORDER OF CIT (EXEMPTIONS). HE SPECIFICALLY RELIED ON PARA 2 OF THE ORDER WHEREIN CIT (EXEMPTIONS) HAD NOTED THAT ASSESSEE HAD NOT PROVID ED ANY BILLS AND VOUCHERS AND HAD NOT PROVIDED ANY BOOKS OF ACCOUNT. LEARNED A. R. IN HIS REJOINDER INVITED OUR ATTENTION TO THE COPY OF QUER Y LETTER DATED 23/06/2016 AND INVITED OUR SPECIFIC ATTENTION TO POINT NO. 12 WHEREIN CIT (EXEMPTIONS) REQUIRED THE ASSESSEE TO PRODUCE DOCUMENTS, BILLS A ND BOOKS OF ACCOUNT ETC. LEARNED A. R. INVITED OUR ATTENTION TO COPY OF ASSE SSEES LETTER ADDRESSED TO CIT (EXEMPTIONS) DATED 26/07/2016 WHEREIN VIDE POIN T NO. 12 IT PRODUCED ALL PAPERS IN ORIGINAL FOR VERIFICATION. THEREFORE , IN VIEW OF THESE FACTS LEARNED A. R. STATED THAT THE FINDINGS OF CIT (EXEM PTIONS) ARE CONTRARY TO THE FACTS. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE T HROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT IT IS AN UNDISPUTED FACT THAT ASSESSEE COMPANY IS A SECTION 25 COMPANY AND THEREFORE, THER E IS NO DISPUTE REGARDING THE NATURE OF OBJECTS BEING CHARITABLE IN NATURE. THE ONE REASON RECORDED BY LEARNED CIT (EXEMPTIONS) FOR REJECTION OF CLAIM OF THE ASSESSEE IS THAT VIDE EARLIER ORDER DATED 03/08/2015, ITS AP PLICATION WAS ALREADY REJECTED AND ASSESSEE HAD NOT FILED APPEAL AGAINST THAT ORDER. IN THIS RESPECT, WE HAVE GONE THROUGH THE ORDER DATED 03/08 /2015 PLACED AT PAGES 62 TO 64 OF THE PAPER BOOK AND NOTED THAT THE ORDER WAS PASSED EX-PARTE QUA ASSESSEE. LEARNED A. R. HAS STATED THE REASON FOR NON APPEARANCE TO BE NON RECEIPT OF SPECIFIC NOTICE. MOREOVER, WE FI ND THAT THE REJECTION OF EARLIER APPLICATION AND FURTHER NOT FILING APPEAL B EFORE HIGHER AUTHORITIES CANNOT BE HELD TO BE REASON FOR ASSESSEE NOT TO FIL E A FRESH APPLICATION WHEN ITS IS PERMITTED BY THE LAW. THEREFORE, WE DO NOT AGREE WITH LEARNED CIT (EXEMPTIONS) AS REGARDS THIS FINDING. AS REGARDS O THER FINDING RELATING TO I.T.A. NO.657/LKW/2016 ASSESSMENT YEAR:N.A. 4 REMUNERATION DRAWN BY THE ASSESSEE AND VIOLATION OF SECTION 13(1)(C), WE FIND THAT DURING THE FINANCIAL YEAR 2013-14 THE ASS ESSEE WAS A COMMERCIAL COMPANY AND TAKING OF REMUNERATION FROM THE COMPANY WAS PERMITTED AS DURING THAT YEAR ADMITTEDLY THE ASSESSEE WAS NOT RE GISTERED U/S 12A OF THE ACT. THE ARGUMENTS OF LEARNED D. R. THAT THE ASSES SEE HAD NOT PRODUCED BOOKS OF ACCOUNT AND VOUCHERS IS NOT HAVING ANY FOR CE IN VIEW OF THE COPIES OF QUERY LETTER AND ITS REPLY PLACED AT PAGES 41 TO 45 OF THE PAPER BOOK. AT THE TIME OF REGISTRATION, THE CIT (EXEMPTIONS) IS R EQUIRED TO EXAMINE THE OBJECTS OF THE ASSESSEE WHICH IN THE PRESENT CASE A RE ENTIRELY CHARITABLE AS THE COMPANY IS SECTION 25 COMPANY. THE CASE LAWS ALSO SUPPORT THE CONTENTION OF LEARNED A. R. HON'BLE ALLAHABAD HIGH COURT IN THE CASE OF CIT VS. RED ROSE SCHOOL [2007] 212 CTR (ALL) 394 HAS HE LD THAT CIT (EXEMPTIONS) HAS TO SATISFY HIMSELF ABOUT THE GENUI NENESS OF THE ACTIVITIES OF THE TRUST AND ALSO THE OBJECTS OF THE TRUST OR I NSTITUTION. THE HON'BLE COURT HAS FURTHER HELD THAT CIT (EXEMPTIONS) IS EMP OWERED TO MAKE INQUIRIES, AS HE THINKS FIT, TO VERIFY AS TO WHETHE R THE ACTIVITIES ARE GENUINE OR NOT BUT ON MERE PRESUMPTION AND SURMISES THAT IN COME DERIVED BY THE TRUST OR INSTITUTION WILL BE MISUSED OR THAT THERE IS SOME APPREHENSION THAT THE SAME WOULD NOT BE USED IN A PROPER MANNER, CANN OT BE MADE A BASIS FOR REJECTION OF REGISTRATION. HON'BLE COURT HAS F URTHER HELD THAT THE GENUINENESS OF THE ACTIVITIES OF TRUST OR INSTITUTI ON HAS TO BE SEEN KEEPING IN MIND THE OBJECTS THEREOF WHICH NECESSARILY MEANS TH AT THE CIT (EXEMPTIONS) SHALL SATISFY HIMSELF ABOUT THE FACT THAT THE ACTIV ITIES ARE GENUINE AND IN CONSONANCE WITH THE OBJECTS OF THE TRUST OR INSTITU TION. 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 I.T.A. NO.657/LKW/2016 ASSESSMENT YEAR:N.A. 5 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 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 I.T.A. NO.657/LKW/2016 ASSESSMENT YEAR:N.A. 6 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 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 I.T.A. NO.657/LKW/2016 ASSESSMENT YEAR:N.A. 7 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 THE SPECIFIC PROVISIONS AFORESAID AND IN THE MANNER THAT IT FURT HERS THE OBJECT OF THE SCHEME OF REGISTRATION AND, OF COURSE , EXEMPTION OF THE ENTIRE INCOME OR THE PART OF THE INCOME, AS THE CASE MAY BE, OF A CHARITABLE TRUST OR INSTITUTION HAS TO BE CONSIDERED DURING ASSESSMENT PROCEEDINGS. 28. IT IS SIGNIFICANT TO MENTION THAT REGISTRATION UNDER SECTION 12AA, DOES NOT NECESSARILY ENTITLE THE ASSESSEE TO GET THE INCOME EXCLUDED FROM THE INCOME OF THE PREVIOUS YEA R FOR THE PURPOSE OF DETERMINATION OF TAX LIABILITY BUT IT ON LY ENTITLES THE ASSESSEE TO CLAIM SUCH EXEMPTION, WHICH OTHERWISE C OULD NOT BE CLAIMED IN THE ABSENCE OF REGISTRATION. THE ENQU IRY BY THE CIT SHALL REMAIN RESTRICTED TO THE EXAMINATION, AS TO WHETHER THE ASSESSEE, WHO HAS MOVED THE APPLICATION FOR REG ISTRATION UNDER SECTION 12A, IS ACTUALLY IN THE ACTIVITIES WH ICH ARE GENUINE. GENUINENESS OF THE ACTIVITIES OF THE TRUST OR THE INSTITUTION HAS TO BE SEEN, KEEPING IN MIND THE OBJ ECTS THEREOF, WHICH NECESSARILY MEANS THAT THE CIT SHALL SATISFY HIMSELF ABOUT THE FACT THAT THE ACTIVITIES ARE GENUINE AND IN CON SONANCE WITH THE OBJECTS OF THE TRUST OR THE INSTITUTION. IN OTH ER WORDS, IF ESTABLISHING AND RUNNING A SCHOOL IS THE OBJECT OF THE SOCIETY, AS GIVEN IN ITS BYE-LAWS, IT HAS TO BE SATISFIED THAT THE SOCIETY HAS ESTABLISHED THE SCHOOL, WHERE EDUCATION IS BEING IM PARTED AS PER RULES AND THE FACTUM OF ESTABLISHMENT AND RUNNI NG SCHOOL IS A GENUINE ACTIVITY. THE ENQUIRY REGARDING GENUINENE SS OF THE ACTIVITIES CANNOT BE STRETCHED BEYOND THIS. I.T.A. NO.657/LKW/2016 ASSESSMENT YEAR:N.A. 8 4.2 IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES AN D JUDICIAL PRONOUNCEMENTS, WE DIRECT THE CIT (EXEMPTIONS) TO G RANT REGISTRATION TO THE ASSESSEE U/S 12A OF THE ACT. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALL OWED. (ORDER PRONOUNCED IN THE OPEN COURT ON 26/02/2018) SD/. SD/. (PARTHA SARATHI CHAUDHURY) ( T. S. KAPOOR ) JUDICIAL MEMBER A CCOUNTANT MEMBER DATED:26/02/2018 *SINGH 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