SCHENKER INDIA PRIVATE LIMITED,GURGAON V. ACIT, CIRCLE -22(2), NEW DELHI

ITA 2391/DEL/2022

AI Insights

Schenker India Pvt. Ltd. appealed against the order of the Assistant Commissioner of Income Tax, which disallowed a deduction under section 80G for donations made as part of its Corporate Social Responsibility (CSR) activities. The primary contention was whether the CSR expenditures, which are mandatory under the Companies Act, could be considered voluntary donations eligible for deduction under section 80G of the Income Tax Act. The Tribunal examined various precedents and legislative intents, concluding that the mandatory nature of CSR does not inherently negate the voluntary character required for section 80G deductions, provided the donations meet the specific conditions set out in section 80G.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473150 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2018-2019
• Other Referred Cases: Interglobe Technology Quotient (P) Ltd. vs. ACIT, Cheil India P. Ltd. vs. DCIT, Ratna Sagar Pvt. Ltd. vs. ACIT, Honda Motorcycle and Scooter India Pvt. Ltd. v. ACIT, Ericsson India Global Services (P) Ltd. v. DCIT, Smt. Tarulata Shyam v. CIT
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.K. JHADAV
• Assessee Lawyers: K.M. GUPTA
• Keywords: Set aside; Transfer pricing; Business expenditure; TDS; Charitable institution; CHAPTER IV; FORM 26AS
• Section: 143(3); 234B; 37; 144C; 37(1); 80G

Judgement Text

" ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 1 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI) BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 2391/Del/2022 (Assessment Year- 2018-19) Schenker India Private Limited,12th Floor, Tower C, Building No.-8, Phase II, DLF Cybercity, Gurugram. Vs. Assistant Commissioner Of Income Tax, Circle-22(2), C.R. Building I.P. Estate, New Delhi- 110002. PAN No: AAACB0697B APPELLANT RESPONDENT Assessee by : Shri K.M. Gupta, Adv. Ms. Shruti Khimta, AR & Shri Harmeet Singh, CA, Revenue by : Shri S.K. Jhadav, CIT(DR) Date of Hearing : 03.02.2025 Date of Pronouncement : 19.03.2025 ORDER PER SUDHIR PAREEK, JM Aforetitled appeal is preferred by the Assessee against the order dated 16.09.2021 passed by the National Faceless ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 2 Assessment Centre, Delhi (hereinafter referred to as ‘Ld. CIT(A)’), for the Assessment Year (‘AY’) 2018-19. 1.1 The assessee has raised the following grounds of appeal: “1. On the facts, in circumstances of the case and in law, the final assessment order passed by Assistant Commissioner of Income-tax, Circle 22(2), Delhi (hereinafter referred as Ld.AO\") under section 143(3) read with section 144C(13) read with section 144B of the Income-tax Act, 1961 ('the Act') is bad in law. 2. On the facts, in the circumstances of the case and in law, the Ld. AO/DRP has grossly erred in disallowing the deduction claimed by the Appellant under section 80G of the Act amounting to INR 34,69,235 (being 50% of INR 69,38,470) by alleging that amount spent as part Corporate Social Responsibility (CSR) activity lacks voluntary character and the same cannot be considered as donation for the purpose of section 80G of the Act. 3. On the facts, in the circumstances of the case and in law, the Ld. AO has grossly erred in short grant TDS credit to the extent of INR 17,31,025 vis-à-vis INR 27,44,93,733 as claimed by the Appellant in the return of income basis Form 26AS of the subject year. 4. On the facts, in the circumstances of the case and in law, the Ld. AO has grossly erred in non-grant of TCS credit for the subject year amounting to INR 27,750. 5. On the facts, in the circumstances of the case and in law, the Ld. AO has grossly erred in non-grant of self-assessment taxes paid by the Appellant for the subject year amounting to INR 1,00,05,008. 6. On the facts, in the circumstances of the case and in law, the Ld. AO has grossly erred in charging and computing interest under section 234B and 234C of the Act. That the above grounds of appeal are mutually exclusive and without prejudice to each” ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 3 2. Facts of the case may be summarized as that the assessee Schenker India Private Limited, e-filed its return of income for AY 2018-19 declaring taxable income amounting to INR 94,68,29,620. During the complete scrutiny assessment proceedings, the Learned Assessing Officer ('Ld. AO') vide the draft order u/s 144C of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated September 16, 2021 proposed to deny the benefit of deduction of INR 34,69,325 claimed u/s 80G of the Act and proposed a transfer pricing adjustment of INR 34.23,98,951/- thereby proposing to assess the total taxable income of the Appellant at INR 1,29,15,97,800. 2.1 Aggrieved with the same, objections were filed before the Dispute Resolution Panel (DRP), and the DRP granted relief on the TP issues but upheld the disallowance made by the Ld. AO with respect to the claim made under Section 80G of the Act and consequently final assessment order dated July 31, 2022 was passed assessing the total taxable income of the Appellant at INR 95,08,83,800. ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 4 2.2 The solitary issue in appeal before us pertains to the denial of deduction claimed under section 80G of the Income Tax Act, 1961 ('Act'). In the course of hearing, the Ld. AR not pressed grounds no. 3 to 6 and argued on ground no. 2 only. 3. Heard rival submissions and carefully scanned the material available on record for adjudication. 4. The Ld. AR submitted that the Appellant incurred Corporate Social Responsibility (CSR) expense amounting to INR 74,10,470 as per section 135 r/w Schedule VII to the Companies Act, 2013, in the relevant year which is well placed page no. 91 of PB. The CSR expenses were suo-moto disallowed by the Appellant while computing taxable income under head 'Income from business and profession' pursuant to Explanation 2 to section 37 of the Act. It also submitted that out of the total CSR expense of INR 74,10,470, the, Assessee / Appellant had paid an amount of INR 69.38,470 in the form of donation to the eligible institutions registered under section 80G(5) of the Act, which is well placed at page no. 92-95 of PB, as under: ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 5 S. NO. Name of Donee Amount of expense in INR Amount eligible for deduction u/s 80G Receipt (page reference) 1 Aident Social Welfare Association 25,00,000 12,50,000 92 of paperbook 2 Aident Social Welfare Association 9,15,045 4,57,523 93 of paperbook 3 Aident Social Welfare Association 27,51,400 13,75,700 94 of paperbook 4 Sama Foundation 7,72,025 3,86,013 95 of paperbook 5 Sama Foundation 12,000 6 Sama Foundation 2,50,000 7 Don Bosco Self- employment Institute 2,10,000 Total 74,10,470 34.69,235 5. It was further submitted that the Appellant claimed deduction of INR 34,69,235 (being 50% of Rs. 69.38,470) under section 80G(1)(ii) read with Section 80G(2)(a)(iv) of the Act from the gross taxable income of the subject your and such eligible amount of deduction under section 80G of the Act was duly verified and reported by auditors in clause 33 of tax audit report of relevant year. 6. The Ld. AO observed in draft assessment order that the sum paid by the assessee cannot be considered as “donation” for the ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 6 purpose of section 80G of the Act. Relevant para 4.7 and 4.8 of the order is furnished as below: “4.7 In the case under consideration, the amount has not been paid by the Assessee voluntarily to become eligible for entity specified under Section 80G of the Act. But the same has been paid by the Assessee as a mandatory requirement as per Section 135 of the Companies Act, 2013 to spend certain amount for specified activities as per law. The expression \"shall ensure\" used in Section 135(5) of the Companies Act 2013 clearly implies that there is a mandate to spend 2% of average net profits of the preceding three years on CSR activity. Thus, the required-to-spend amount is perceived by the legislature to be mandatory in nature and not voluntary. 4.8 The Assessee could also have very well made payment to an entity not covered by Section 80G or it could have directly incurred the expenditure for the specified purpose, but it chose to spend only in those areas where it could claim deduction u/s 80G of the Act. Therefore, the sum paid by the Assessee cannot be considered as a 'donation' for the purpose of Section 80G of the Act as the element of charity is missing in it. The main characteristic of charity is that it is purely voluntary and there is no legal obligation to make that contribution. The amounts spent on CSR activities, even though is contributed to the areas where 80G deduction is available, but the same lacks voluntary character and partakes the nature of an obligation to be fulfilled, a necessary requirement imposed by law in accordance with Section 135 of the Companies Act 2013.” 7. The Ld. AO disallowed the deduction claimed on the ground that since these donations form a part of CSR expenditure mandated under Section 135(5) of the Companies Act, 2013, the payments cannot be considered voluntary in nature and cannot be considered as donations, as element of charity missing. ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 7 8. The Ld. AR further submitted that the Provision of section 37 of the Act and 80G of the Act are independent sections, there is no explicit mention in the law that donation made for CSR expense cannot be claimed as deduction under section 80G and it is also submitted that the allowability of a claim of deduction under Section 80G of the Act is to be governed by the provisions of Section 80G alone. There is no co-relation between provision of section 37 of the Act and section 80G of the Act as the principles governing both the sections are entirely different. Section 37 falls under Chapter IV-D of the Act and provides for deductions permitted under the Act pertaining to the computation of Income under head 'Profits and gains of business or profession' while Section 80G falls under Chapter VI-A of the Act which provides the deductions that can be claimed by assessee after the computation of 'total income' to arrive at the 'total taxable income'. 9. It is also contended that the Explanation (2) to Section 37 of the Act stipulates CSR expenditure shall not be eligible for deduction as business expenditure. Hence, the Appellant has itself disallowed CSR expenses while computing taxable income However, ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 8 there is no reference to a similar ineligibility or restriction in claiming deductions under section 80G of the Act for donations made pursuant to section 135 of Companies Act, 2013. Similarly, the CSR expenditure which fall within the ambit of section 30 to 36 can be claimed while computing income under the head Profits and gains of business or profession and also submitted that in relation to the contention of ld. AO that expenditure incurred by the Appellant is not voluntary in nature, donation is said to be voluntary in nature because it is not done on the basis of any reciprocal promise of donee. Similarly, in CAR activities the Appellant does not gain any benefit from the donee. Therefore, denying a deduction under section 80G of the Act by the Ld. AO alleging that CSK expenditure is mandatory in nature however, donation under section 80G is voluntary is entirely unjustified. 10. The Ld. AR emphasized and pleaded that as per the amendment made to section 80G of the Act vide Finance Act, 2015, a donation to \"Swachh Bharat Kosh\" and \"Clean Ganga Fund\" is allowed a deduction under section 80G of the Act. However, sub clauses (iiihk) and (iiihl) of clause (a) of sub section (2) to section ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 9 80G of the Act specifically state that if such donation is made in pursuance of Corporate Social Responsibility under section 135(5) of the Companies Act, 2013 the Assessee is not entitled to a deduction under section 80G of the Act, but there is no express intent to deny deduction under Chapter VI-A of the Act for payment made to charitable trust which qualify for deduction under section 80G of the Act. If the intent was to deny the deduction made to charitable trust it would have been specifically mentioned in the said section, so, it clearly implies that the legislative intent has always been to allow deduction in respect of donations to all other funds irrespective of whether the same has been incurred as part of the CSR expenses or not. If the intention of the legislature was to not allow deduction under section 80G of the Act in respect of all CSR expenses, the same would have been clearly specified in section 80G of the Act, as has been done for the above mentioned two funds. 11. It is also submitted on behalf of the assessee / appellant that it is settled law that taxing statutes must be interpreted in terms of what is clearly states. Hon'ble Supreme Court in the case of Smt. Tarulata Shyam v. CIT [1977] 108 ITR 345 (SC) held that intention ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 10 of the legislature is primarily to be gathered from the words used in the statute, meaning thereby that there is no room to import provisions/inferences in the statutes to supplant any assumed deficiency, so, if all the conditions specified in section 80G of the Act are satisfied, then the deduction ought to be allowed to the Appellant. 12. The Ld. AR submitted and expressed grievance that the Ld. AO and DRP erroneously disallowed the deduction claimed by the assessee / appellant under Section 80G of the Act amounting to Rs. INR 34,69,235/- (being 50% of INR 69,38,470/-) by stating that the amount spent as part Corporate Social Responsibility (CSR) activity lacks voluntary character and the same cannot be considered as donation for the purpose of section 80G of the Act, and whereas the Ld. CIT(DR) relied upon the orders of the authorities below, 13. From the perusal of material available on record, it exhibit that the assessee filed objection before Dispute Resolution Panel (DRP) and as the Ld. DRP granted relief on the transfer pricing issues but upheld the disallowance made by the Ld. AO with ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 11 respect to the claim made under section 80G of the Act, and consequently the final assessment order passed on dated July 31, 2022. 14. The Ld. AR relied upon the order of the Co-ordinate Bench of ITAT order dated 28.05.2024 in the case of Interglobe Technology Quotient (P) Ltd. vs. ACIT [2024] 163 taxmann.com 542(Delhi- Trib.)/, in which held that mandatory nature of CSR expenditure does not justify disallowance of the same u/s 80G, if other conditions of section 80G are fulfilled. The relevant para 7.3 to 7.5 are as under: “7.3 As we take notice of the fact that Parliament legislated that CSR expenses would not be eligible for deduction as business expenditure under section 37 of the Act by inserting Explanation 2 to section 37(1) vide the Finance (No.2) Act, 2014 (applicable from the assessment year 2015-16), which provided that any expenditure incurred by an assessee on the activities relating to CSR referred to in section 135 of the CA 2013, shall not be deemed to be an expenditure incurred by an assessee for the purpose of business or profession and shall not be allowed as deduction under section 37(1) of the IT Act. The intent of Parliament in bringing the aforesaid provision is given in the Explanatory Memorandum to the Finance (No.2) Bill, 2014 and is reproduced as under; \"CSR expenditure, being an application of income, is not incurred wholly and exclusively for the purposes of carrying on business, As the application of income is not allowed as deduction for the purposes of computing taxable income of a company, amount spent on CSR cannot be allowed as deduction for .computing the taxable income of the company, Moreover, the objective of CSR is to share burden of the Government in providing social services by companies having net worth/turnover/profit above a threshold. If such expenses are allowed ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 12 as tax deduction, this would result in subsidizing of around one-third of such expenses by the Government by way of tax expenditure.\" (emphasis supplied) 7.4 The aforesaid explanatory memorandum categorically expresses the legislative intent and the rationale of disallowance of CSR expenditure referred to in section 135 of the Companies Act, that such expenditure is application of income and not incurred for the purposes of business. We are of considered view that this in itself justifies the grant of deduction u/s 80G. As CSR expenditure is application of income of the assessee under the Income Tax Act, that means it continues to form part of the Total income of the assessee. Section 80G(1) of the Act provides that in computing the total income of an assessee, there shall be deducted, in accordance with the provisions of this section, such sum paid by the assessee in the previous year as a donation. Further, section 80G(2) lists down the sums on which deduction shall be allowed to the assessee. Section 80G falls in Chapter VIA, which comes into play only after the gross total income has been computed by applying the computation provisions under various heads of income, including the explanation 2 to section 37(1) of the Act. Thus, there is no correlation between suo-moto disallowance in section 37(1) and claim of deduction under section 80G of the Act. 7.5 As with regard to the reasoning that CSR expenditure are not voluntary but mandatory in nature due to penal consequences, we are of considered view that voluntary nature of donation is by nature of fact that it is not on the basis of any reciprocal promise of donee. The CSR expenditures are also without any reciprocal commitment from beneficiary being philanthropic in nature. The Act permits deduction of donations as per Section 80G of the Act, even though, assessee is not gaining any benefit out of any reciprocity from donee. Similar is the case of CSR expenditure. Thus the reasoning of learned Tax Authority, the CSR expenditure is mandatory, does not justify disallowance of these expenditure e u/s 80G, if other conditions of section 80G are fulfilled. There is no allegation of Revenue that other conditions of section 80G are not fulfilled. We, thus sustain the ground.” 15. Also relied upon the order of Co-ordinate Bench of Delhi, ITAT in the case of Cheil India P. Ltd. vs. DCIT (2024) 169 taxmann.com 507 (Delhi), of which relevant para 8 as under: ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 13 “8. Upon careful consideration, we note that the Coordinate Bench of the Delhi Tribunal 29.08.2024 passed in ITA No. 2556/Del/2023 (AY 2018-19) in the case of Ratna Sagar Pvt. Ltd. (supro) has dealt the similar issue and held as under:- \"S. We have heard the rival contentions and perused the material available on record and also gone through the orders of the authorities below. 5.1 At the time of hearing, Ld. AR for the assessee contended that the issue in dispute is squarely covered by the several case laws of the Atheneed to the ITAT decisions dated 28.05.2024 passed in ITA No. 95/Del/2024 (AY 2020-21) in the case of Interglobe Technology Quotient Private Limited; Honda Motorcycle and Scooter India Pvt. Ltd. v. ACIT in ITA No. 1523/Del/2022 (AY 2017-18) dated 22.8.2023; & Ericsson India Global Services (P) Ltd. v. DCIT in ITA No. 1150/Del/2022 (AY 2015-16) dated 05.03.2024. In view of above, he requested to follow the ratio of the aforesaid Tribunal's orders and allow the issue in dispute in favour of the assessee raised in the instant appeal. 5.2 Ld. Sr. DR did not controvert the aforesaid proposition made by the Ld. AR, but he supported the orders of the authorities below. 6. Upon careful consideration, we find considerable cogency in the contention of the Ld. AR that identical issue has been dealt by the Coordinate Bench of ITAT, Delhi vide order dated 28.05.2024 passed in ITA No. 95/Del/2024 (AY 2020-21) in the case of Interglobe Technology Quotient Private Limited, wherein the Coordinate Bench has held as under:- \"7. Learned DR has failed to bring forth any decision to the contrary. Thus, we accept the plea of learned counsel on the basis of case law cited, denial of CSR expenditure u/s 37(1) of the Act is not embargo to claim deduction u/s 80G of the Act. 7.1 Further, we like to observe that as a matter of fact as per Section 135 of the Companies Act, 2013 ('CA 2013), the qualifying Companies as mentioned therein are required to spend certain percentage of profits of last three years on activities pertaining to Corporate Social Responsibility (CSR). The expenditure on CSR, could be by way of expenditure on projects directly undertaken by said companies, such as setting up and running schools, social business projects, etc. Such expenditure would include expenditure otherwise falling for consideration under section 37(1) of the Act. On the other hand, companies, to give institutions that are engaged in undertaking such projects, which is also a recognized way of compliance of CSR obligation. 7.2 The assessing officer and CIT(A) have relied upon General Circular 14/2021 dated 25.08.2021 issued by MCA and \"Explanatory Notes to the provisions of the Finance (No.2) Act, 2014\" to hold that donations made as ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 14 part of CSR expenditure are not allowable as deduction. The foundation of their reasoning being that the donation is voluntary in nature, while CSR expenditures are under statutory obligations. 7.3 As we take notice of the fact that Parliament legislated that CSR expenses would not be eligible for deduction as business expenditure under, section 37 of the Act by inserting Explanation 2 to section 37(1) vide the Finance (No.2) Act, 2014 (applicable from the assessment year 2015-16), which provided that any expenditure incurred by an assessee on the activities relating to CSR referred to in section 135 of the CA 2013, shall not be deemed to be an expenditure incurred by an assessee for the purpose of business or profession and shall not be allowed as deduction under section 37(1) of the IT Act. The intent of Parliament in bringing the aforesaid provision is given in the Explanatory Memorandum to the Finance (No.2) Bill, 2014 and is reproduced as under; \"CSR expenditure, being an application of income, is not incurred wholly and exclusively for the purposes of carrying on business, As the application of income is not allowed as deduction for the purposes of computing taxable income of a company, amount spent on CSR cannot be allowed as deduction for computing the taxable income of the company, Moreover, the objective of CSR is to share burden of the Government in providing social services by companies having net worth/turnover/profit above a threshold. If such expenses are allowed as tax deduction, this would result in subsiding of around one-third of such expenses by the Government by way of tax expenditure.\" (emphasis supplied) 7.4 The aforesaid explanatory memorandum categorically expresses the legislative intent and the rationale of disallowance of CSR expenditure referred to in section 135 of the Companies Act, that sach expenditure is application of income and not incurred for the purposes of business. We are of considered view that this in itself justifies the grant of deduction u/s 80G. As CSR expenditure is application of income of the assessee under the Income Tax Act, that means it continues to form part of the Total provides that in computing the total income, there shall be deducted, in accordance with the provisions of this section, such sum paid by the assessee in the previous year as a donation. Further, section 80G(2) lists down the sums on which deduction shall be allowed to the assessee. Section 80G falls in Chapter VIA, which comes into play only after the gross total income has been computed by applying the computation provisions under various heads of income, including the Explanation 2 to section 37(1) of the Act. Thus, there is no correlation between suo-moto disallowance in section 37(1) and claim of deduction under section 80G of the Act. 7.5 As with regard to the reasoning that CSR expenditure are not voluntary but mandatory in nature due to penal consequences, we are of considered view that voluntary nature of donation is by nature of fan that it is not on ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 15 the basis of any reciprocal promise of donee. The CSR expenditures are also without any reciprocal commitment from beneficiary being philanthropic in nature. The Act permits deduction of donations as per Section 80G of the Act, even though, assessee is not gaining any benefit out of any reciprocity from donee. Similar is the case of CSR expenditure. Thus the reasoning of learned Tax Authority, the CSR expenditure is mandatory, does not justify disallowance of these expenditures u/s 80G, if other conditions of section 80G are fulfilled. There is no allegation of Revenue that other conditions of Section 80G are not fulfilled. We, thus sustain the ground.\" 7. After perusing the aforesaid findings, we find that the facts of the present case are identical to that of the aforesaid case of other assessee, hence, the issue in dispute involved in the instant appeal is squarely covered in favour of the assesee. Therefore, respectfully following binding precedent (supra), we delete the addition sustained by the Ld. CIT(A) and accordingly, allow the ground of appeal raised by the Assessee. 8. In the result, appeal of the assessee is allowed.\" 16. In conclusion, we respectfully following the precedent as abovecited, and set aside the impugned orders of the authorities below. Hence, appeal of the assessee deserves to be allowed. 17. Consequently, appeal of the assessee is allowed as indicated above. Order pronounced in the Open Court on 19.03.2025 Sd/- Sd/- (RAMIT KOCHAR) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 19/03/2025. Pooja/- ITA No.2391/Del/2022 Schenker India Pvt. Ltd. 16 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 1. Date of dictation of Tribunal order 06.02.2025, 13.02.25, 3.3,25 2. Date on which the typed draft Tribunal Order is placed before the Dictating Member 06.02.2025, 13.02.25, 3.3.25 3. Date on which the typed draft Tribunal order is placed before the other Member 4. Date on which the approved draft Tribunal order comes to the Sr. PS/PS 5. Date on which the fair Tribunal order is placed before the Dictating Member for pronouncement 6. Date on which the signed order comes back to the Sr.PS/PS 7. Date on which the final Tribunal order is uploaded by the Sr.PS/PS on official website 8. Date on which the file goes to the Bench Clerk alongwith Tribunal order 9 Date of killing off the disposed of files on the judisis Portal of ITAT by the Bench Clerks 10. Date on which the file goes to the Supervisor (Judicial) 11. The date on which the file goes to the Assistant Registrar for endorsement of the order 12. Date of Despatch of the order "