THE INSTITUTE OF CHARTERED SHIPBROKERS,CHENNAI V. ITO, EXEMPTIONS WARD-2, CHENNAI

ITA 1930/CHNY/2025

AI Insights

The case involves the Institute of Chartered Shipbrokers, Madras Branch, appealing against the disallowances made by the Assessing Officer regarding payments made to the ICS, London, for various educational services and materials. The primary legal issue was whether these payments constituted an 'application of income in India' under Section 11 of the Income Tax Act, 1961. The Tribunal considered precedents and the specific educational context in which these payments were made, ultimately deciding in favor of the Institute, allowing the appeals and setting aside the disallowances.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781451 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 07-07-2025
• Other Referred Cases: CIT(E), Bangalore Vs. Ohio University Christ College [2018] 408 ITR 352/[2018] 99 taxmann.com 377, Director of Income Tax (Exemption) vs National Association of Software and Services Companies (NASSCOM) [2012] 21 taxmann.com 213 (Del)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA
• Assessee Lawyers: Y. SRIDHAR
• Keywords: Set aside; Charitable institution
• Section: 11; 12AA

Judgement Text

"आयकर अपीलीय अिधकरण, ‘सी’ \u0011ा यपीठ, चे\u0016ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0019ी मनु क ुमा र िग र, \u0011ा ियक सद एवं \u0019ी जगदीश, लेखा सद क े सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1927, 1928, 1929, 1930 & 1931/Chny/2025 िनधा =रण वष= /Assessment Years: 2007-08, 2008-09, 2010-11, 2012-13 & 2013-14 M/s. The Institute of Chartered Shipbrokers, Madras Branch, II Floor, Indian Chamber Building, Esplanade, Broadway, Chennai – 600 108. PAN: AAATT 5085C Vs. The DDIT (Exemptions)-II (i/c), Chennai. (अपीलाथ\u0007/Appellant) (\b यथ\u0007/Respondent) अपीलाथI की ओर से/ Appellant by : Shri Y. Sridhar, FCA KLथI की ओर से /Respondent by : Ms. R. Anitha, Addl. CIT सुनवाई की तारीख/Date of Hearing : 25.09.2025 घोषणा की तारीख /Date of Pronouncement : 29.09.2025 आदेश / O R D E R PER BENCH: The captioned five appeals filed by the assessee are directed against the separate orders of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [‘CIT(A)’ in short] dated 03.01.2023 for AYs 2007-08, 2008-09, 2010-11 and dated 04.01.2023 for AYs 2012-13 and 2013-14. Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 2 -: 2. At the outset, the Ld. A.R of the assessee brought to our notice that the appeal has been filed belatedly by ‘829’ days and assessee has filed an affidavit explaining the cause for the delay. Having gone through the contents of the same, we find that cause for delay was reasonable, so we excuse the same and proceed to hear the assessee’s appeal on merits. 3. The sum and substance the solitary common issue in the appeals of assessee for AYs 2007-08, 2008-09, 2010-11 is the challenge to the disallowance made by the Assessing Officer (AO) on the ground that payments made to the Institute of Chartered Shipbrokers (ICS), London, for examination fees, license fees and exemption fees do not constitute an “application of income in India” within the meaning of Section 11 of the Income Tax Act, 1961 (hereinafter “the Act”). 4. The issues in the appeals of assessee for AYs 2012-13 and 2013-14 are with respect to the disallowance of claim of foreign exchange loss incurred on transactions integral to the educational activities of the trust, claim for carry forward under Explanation (2) to Section 11(1) and challenge to the disallowance made by the Assessing Officer (AO) on the ground that payments made to the Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 3 -: Institute of Chartered Shipbrokers (ICS), London, do not constitute an “application of income in India” within the meaning of Section 11 of the Income Tax Act, 1961 (hereinafter “the Act”). 5. The brief facts of the case for ITA No.1927/Chny/2025 for AY 2007-08 is that the assessee is registered as a public charitable trust under section 12AA of the Income-tax Act,1961. Registration under section 12AA was granted to the assessee in terms of section 2(15) of the Income- tax Act, 1961, holding that the assessee is carrying on the activities of education in a charitable manner. The assessee, the Institute of Chartered Shipbrokers (ICS) having its headquarters at London, regulates and supports the profession of shipbroking throughout the world. The Institute is established in London on the strength of a Royal Charter issued by the Queen of Great Briton, ICS, London has permitted establishment of Institutes in various parts of the world to work for the objects of the Institute. The assessee is such an Institute established in India by way of getting registered as per the Municipal Laws. ICS is by and large taking care of the professional education of shipbroking. Students aspiring of becoming the members of the Institute have to pass a number of examinations. Once they qualify in the examinations and undergo the necessary training, they Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 4 -: will be enrolled as the members of the Institute, which enables them to apply for different positions in the shipping industry. The society in Madras was established in 1995. At that time the Chennai Institute had 18 members. At present it has 164 members. The Institute in Madras is registering students to write the examinations conducted by the ICS, London. It collects registration fees from the students and provides necessary academic support so that the students can qualify in the examinations. The assessee institute is maintaining a faculty to provide educational support and counseling to the registered students. It is maintaining a library for the benefit of the students. It subscribes to various international magazines and in a way it is the only academic centre where registered students can prepare for the examination conducted by ICS, London. During the course of assessment proceedings, the AO has observed that the assessee society filed its return of income for AY 2007-08 on 31.10.2007 admitting a taxable income of Rs. Nil. The Gross Receipts foe the year is Rs.43,39,260/- and on application of income in excess of 85% of the total income by claim of exemption u/s.11(1)(a), the taxable income was reduced to Rs.Nil. On examination of the final accounts, it surfaced that the assessee had Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 5 -: remitted a sum of Rs.25,21,404/- to ICS, London. The application is outside the taxable territory of India, and hence the same cannot be exempt u/s11(1)(a). Pursuant to the said examination, a notice u/s.148 was issued to the assessee on 06.06.2011. The AO in the assessment order disallowed Rs.25,21,405/- remitted to ICS, London, being DLC registration fee & exam exemption fees payments as the same does not qualify as application of income in India u/s.11(1)(a) of the Act. On further appeal to CIT(A), who confirmed the order of the AO. Now assessee is in appeal before us. 6. At the outset, the Ld. Authorized Representative (AR) of the assessee Sh. Y. Sridhar, FCA contended that in similar situation the Hon’ble Karnataka High Court has decided the controversy in favour of the assessee. He has referred the Judgment of the Hon’ble Karnataka High Court in the case of CIT(E), Bangalore Vs. Ohio University Christ College [2018] 408 ITR 352/[2018] 99 taxmann.com 377. He further contended that the order of the coordinate Bench of the Tribunal in assessee’s own has held that the assessee continues to enjoy the registration u/s 12AA, as if there was no interruption. He has filed the order of the coordinate Bench in assessee’s own case titled ‘The Institute of Chartered Shipbrokers, Madras Branch Vs. The Director of Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 6 -: Income Tax (Exemptions), Chennai ITA No.348/Mds/2012 dated 30.07.2012. The ld. Counsel further highlighted that the payments made by the Assessee Society to ICS, London, pertain to Purchase of books, Exam and exemption fees, Distance Learning Centre Licence Fee. He further contended that books are tangible assets that are physically imported into India, exclusively for the use of Indian students preparing for professional exams in shipping and logistics. He furthermore submitted that this represents a direct and measurable application of funds within India. The exams are conducted and written in India exclusively by Indian students, and the amounts remitted towards exam and exemption fees are collected from these students and passed on without any margin or benefit to the Assessee Society. He argued that these payments are not made in connection with any foreign operations or benefit derived outside India. The goal of these expenditures is the empowerment of Indian students through an internationally recognised professional qualification in shipping. This aligns completely with the charitable objective of advancement of education, falling squarely under Section 2(15) of the Act. He distinguished the judgment in the case of NASSCOM (2012) 21 Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 7 -: Taxmann.com 213 (Del), relied upon by the AO. The ld. AR submitted that in NASSCOM judgment, the payments were made for activities conducted abroad and no tangible or intangible benefit accrued to India. In the present case, both the end-use and the benefit of the expenditure are rooted within India, for Indian students, in Indian centres, under a recognised curriculum. Further, the Hon’ble Delhi High Court in Director of Income Tax (Exemption) vs National Association of Software and Services Companies (NASSCOM) was considering events conducted abroad, not a case where imported educational material or professional qualifications for Indian students was involved. During the assessment proceedings, the AO accepted that payment for books constitutes an allowable application of income as it brings a tangible asset into India. However, he disallowed the payment towards exam and exemption fees, on the grounds that no asset flows into India. He further submitted that the view of AO is flawed because the purpose of the books, licence fee and exam fee is interlinked and inseparable from the broader goal of educating and certifying Indian students. The qualification achieved is the intangible benefit and final outcome of the process, which serves the educational objects of the charitable trust. The coordinate bench of Tribunal Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 8 -: referred supra has already held that the activities of the Assessee Society qualify as “education” under Section 2(15). The matter has only been taken to the High Court at the instance of the Department, and until reversed, the Tribunal’s ruling stands binding. Section 11(1)(a) merely requires that the income is applied to charitable or religious purposes in India. In the present case, the expenditure is in furtherance of education (a charitable object) and is made for the benefit of Indian students and results in both tangible (books) and intangible (qualification, skill enhancement) benefits within India. Therefore, the payments clearly qualify as application of income in India. Hence, the ld.AR in light of the facts, circumstances, and legal position discussed above, submitted that the Assessing Officer has erred in disallowing the legitimate application of income by the Assessee Society. The payments made to ICS, London are in conformity with the objectives of the Society, result in tangible and intangible benefits within India, and are thus fully allowable as application of income under Section 11. 7. Per contra, the Ld. Departmental Representative (DR) submitted that payments made outside India do not qualify as \"Application of Income in India\". The AO has disallowed the payments made to the Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 9 -: Institute of Chartered Shipbrokers (ICS), London, on the grounds that such payments constitute application of funds outside India, and thus do not qualify for exemption under Section 11 of the Income Tax Act. The AO has relied upon the judgment of the Hon’ble Delhi High Court in the case of Director of Income Tax (Exemptions) vs. National Association of Software and Services Companies (NASSCOM) [2012] 21 taxmann.com 213 (Delhi). 8. We have considered the rival submissions, perused the order of the co-ordinate Bench of Tribunal in the assessee’s own case and the Judgment of the Hon’ble Karnataka High Court in the case of CIT(E), Bangalore Vs. Ohio University Christ College [2018] 408 ITR 352/[2018] 99 taxmann.com 377 and the judgment of the Hon’ble Delhi High Court in NASSCOM referred supra. The co-ordinate Bench of Tribunal in the assessee’s own case titled ‘The Institute of Chartered Shipbrokers, Madras Branch Vs. The Director of Income Tax (Exemptions), Chennai ITA No.348/Mds/2012 dated 30.07.2012 held as under: 4. We heard both sides in detail. Shri S.Sathiyanarayanan, the learned counsel appearing for the assessee, explained the legal status and functions of the Institute in detail. He explained that the Indian Institute is affiliated to the ICS, London only for academic purposes and international accredition and there is no commercial functions shared between ICS, Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 10 -: London and the Indian Institute. He has relied on a number of decisions in support of his arguments to hold that the assessee is a charitable institution engaged in educational activities, e.g.: 1. CIT vs. Red Rose School, 212 CTR (All) 394 2. Gujarat State Co-operative Union vs CIT, 195 ITR 279 (Guj.) The learned counsel has also placed heavy reliance on the judgment of the Hon’ble Madras High Court rendered in the case of The Director of Income- tax(Exemptions) vs. The Chartered Accountants Study Circle (judgment dated 13-2-2012 in Tax Case(Appeal) No.593 of 2011). He explained that the activities of the assessee institute are exactly the same as the activities of the Chartered Accountants Study Circle and, therefore, the judgment of the jurisdictional High Court squarely applies to the assessee’s case. Therefore, the order of the Director of Incometax(Exemptions) cancelling the registration, passed under section 12AA(3) needs to be quashed. 5. Shri Shji P Jacob, the learned commissioner of Income-tax appearing for the Revenue, on the other hand, contended that the assessee is rendering professional and other commercial services and is engaged only in coaching the students preparing for ICS examination and it is not carrying on any charitable activities in the nature of educational activities. The learned Commissioner of Income-tax argued that the assessee Institute is sharing the fees collected from the students with its mother Institute in London and at every stage the income received by the assessee Institute needs to be shared with its counterpart in London. Referring to the Memorandum of association of the assessee trust, the learned Commissioner of Income-tax contended that in the event of dissolution of the assessee institution, all the assets will bestow upon the London Institute and therefore it is necessary to see that the assessee is basically an agent of a foreign institute and therefore cannot be construed as carrying on charitable activities in India. The learned Commissioner of Income-tax contended that the registration under section 12AA is granted only for institutions carrying on charitable activities within the territories of India. 6. In support of his arguments the learned Commissioner of Income-tax has relied on the following decisions:- 1. Sole Trustee, Loka Shikshana Trust vs CIT, 101 ITR 234(S.C) 2. Indian Chamber of Commerce vs. CIT, 101 ITR 796 (S.C.) 3. Rajah Sir Annamalai Chettiar Foundation vs. Director of IT(Exemptions), 10 ITR (Trib) 424(Chennai). Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 11 -: 4. Bihar Institute of Mining and Mine Surveying vs. CIT, 208 ITR 608 (Patna). 5. CIT vs. National Institute of aeronautical Engineering Educational Society, 315 ITR 428 (Uttarakhand). 6. Director of Income-tax vs. Maruti Center for Excellence, 2012- TIOL-411-HC-DEL-IT. 7. Gurship Education Trust vs. Director of IT(Exemption), 2011-TIOL- 635-ITAT-MUM. 7. We heard both sides in detail and considered the arguments carefully. On going through the Memorandum of Association and other Bye-laws and particulars of the assessee Institute, we find that it is an institution registered in India for all purposes of law. It cannot be construed as an agent of a foreign institution. The foreign institution, ICS of London, is a world professional body controlling the profession of shipbrokers around the world and granting professional affiliations. The cooperation between ICS, London and the assessee Institute in India is that of educational affiliation. The relationship is not that of commercial or business or trade related. It is something like a collaboration of Oxford University with one of the Indian Universities. In the modern world, educational and professional field cannot remain isolated geographically. International affiliation and international recognition are necessary. Therefore, almost all the modern professions in the world are having similar arrangements of affiliation and recognition. On the ground of affiliation there is no reason to hold that the assessee is an agent or branch of a foreign Institute. 8. The programme of professional education imparted by the assessee Institute in India is not in the nature of coaching or tuition. The Institute at London is an Institute established by a Royal Charter and recognized world- wide as the nodal agency of design, improving and controlling the profession of ship-broking. Ship-broking is recognised world over as the only profession engaged in dealing with all aspects of shipping industry. The examinations conducted by the Institute to enable the registered students to enroll as members of the Institute require continuous study for a period of three to four years. What is imparted by the assessee Institute in India is professional education like chartered accountancy, law, architecture, etc. The syllabus prescribed for the examination covers almost all areas of shipping industry including maritime laws. It includes management of logistics of shipping industry. It is not that the members who qualify the examination are just acting as brokers for good/ships. The members who qualify the examinations are working in different fields of shipping industry including port-trust. Therefore, it is not possible to hold a view that the assessee is running a coaching centre for a particular Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 12 -: examination. On the other hand, the assessee is an Institute imparting professional education in the field of shipping industry. 9. There is nothing on record to show that the assessee is engaged in any commercial or professional activities in India by way of consultancy or professional advices and they are not earning any income by way of carrying on any trade or commerce. The income of the assessee is the fees collected from the students and the expenses are incurred for running the Institute for imparting professional education to its registered students. The income of the assessee Institute is not utilized for any private initiation or for the benefit of any interested person. The expenditure is incurred only for the purpose for which the Institute is established. 9. In the facts and circumstances of the case we find that the decision of the Hon’ble Madras High Court rendered in the case of Director of Income- tax(Exemptions) vs. The Chartered Accountants Study Circle, Tax Case(Appeal) No.593 of 2011, is applicable to the present case. In the above judgment, their Lordships have held in paragraphs 8 and 9 as follows:- “8. The objects of the assessee-trust, as referred to above, are among other things to conduct periodical meetings on professional subjects and to achieve the said objects, the assessee is publishing books, booklets, etc. on professional subjects, and selling the same only on the subjects related to audit and not on any other subject. Consequently, those books are primarily sold only to the members of the society. Of course, the books are also made available for sale to the general public aiming to help the society to get better, well- equipped and skilled set of Chartered Accountants for maintaining audit quality. 9. In our opinion, such activities of the assessee-trust cannot be construed to be one of trade or commerce or business and it would only be a charitable in nature. Therefore, it cannot be held that the activities of the assessee-trust in publishing and selling books of professional interest, which are meant to be used as a reference material even by the general public as well as the professionals in respect of Bank Audit, Tax Audit, etc., cannot be construed to be one of commerce in nature. The finding of the Tribunal in this regard requires no interference.” 10. We hold that the above observations of the Hon’ble jurisdictional High Court equally apply to the present case as well. 11. In the facts and circumstances of the case, we find that the order passed by the Director of Income-tax(Exemptions) at Chennai under Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 13 -: section 12AA(3) of the Income-tax Act, 1961 is not sustainable in law. Accordingly, the said order is set aside. The assessee continues to enjoy the registration under section 12AA, as if there was no interruption. 12. In result, this appeal filed by the assessee is allowed.” 9. We have also gone through the Judgment of the Hon’ble Karnataka High Court in the case of CIT(E), Bangalore Vs. Ohio University Christ College [2018] 408 ITR 352/[2018] 99 taxmann.com 377. 10. This appeal has been preferred by the assessee Society against the order of the Assessing Officer (AO) and Ld. CIT(A), wherein disallowance was made in respect of payments remitted to the Institute of Chartered Shipbrokers (ICS), London, towards purchase of books, examination and exemption fees, and Distance Learning Centre Licence Fee. During the course of hearing, the ld. Authorised Representative (AR) submitted that the books were physically imported into India for exclusive use by Indian students enrolled in shipping and logistics courses, forming an integral part of the Society's educational initiative. It was further contended that the examinations were conducted entirely within India, and the fees for such examinations and exemptions were collected from Indian students and Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 14 -: remitted without any profit element to ICS, London. The ld. AR emphasised that these expenditures directly further the charitable object of “advancement of education” as defined under Section 2(15) of the Income Tax Act, 1961, and qualify as application of income within India under Section 11(1)(a). It was also argued that the purchase of books had been accepted by the AO as allowable application of income, and the denial of exemption in respect of exam and exemption fees was without basis, as these are inseparable parts of the same educational process. We find merit in the submissions of the ld. AR. It is undisputed that the Assessee Society is engaged in imparting education in the field of shipping and logistics and that the materials and services sourced from ICS, London, are used exclusively for Indian students in India. The books constitute tangible assets brought into India, while the examination and exemption fees facilitate the award of internationally recognised qualifications to Indian students. The benefit both tangible and intangible, clearly accrues within India. The reliance placed by the AO on the decision of the Hon’ble Delhi High Court in NASSCOM (2012) 21 taxmann.com 213 (Del) is misplaced, as that case dealt with payments made for activities conducted abroad. In Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 15 -: contrast, the present case involves educational activities fully carried out in India. The payments in question are integral to achieving the educational objectives of the Assessee Society and are, therefore, distinguishable on facts and legal grounds. We also note that the coordinate bench of the Tribunal, in earlier proceedings u/s12AA (as referred supra) involving the same Assessee, has already held that the Society’s activities qualify as “education” within the meaning of Section 2(15). That ruling has not been reversed by any higher forum and continues to be binding. In view of the foregoing, we hold that the payments made to ICS, London including for examination and exemption fees and licence fees are in furtherance of the charitable purpose of education, and constitute valid application of income within India under Section 11(1)(a) of the Act. Accordingly, we find that the Assessing Officer erred in disallowing the said expenditure, and we direct that the disallowance be deleted. In the result, the ground of the Assessee is allowed. 11. Facts of the case in ITA No.1927/Chny/2025 for AY 2007-08 are identical to the facts of the cases in ITA Nos.1928, 1929, 1930 and 1931/Chny/2025 for AY 2008-09, 2010-11, 2012-13 and 2013-14 hence, our above order in ITA No.1927/Chny/2025 for AY 2007-08 Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 16 -: with regard to the issue mentioned at para 3 supra, will apply mutatis mutandis to ITA Nos.1928, 1929, 1930 and 1931/Chny/2025 for AY 2008-09, 2010-11, 2012-13 and 2013-14 also. 12. ITA Nos.1930 and 1931/Chny/2025 for AY 2012-13 and 2013-14: Disallowance of claim of ‘foreign exchange loss incurred on transactions integral to the educational activities of the trust’ and ‘claim for carry forward under Explanation (2) to Section 11(1)’: We have heard the rival submissions on the above two issues. Since we have adjudicated the issue of payments made to ICS, London in favour of the assessee hence, we hold that foreign exchange loss incurred on transactions integral to the educational activities of the trust hence is allowable. With respect to the carry over to the income of Rs.21,54,378/- to the next year, the ld.CIT(A) has directed AO to verify the claim if such claim is found to be correct. In this respect, we only modify the order of the ld.CIT(A) that if carry over is not claimed originally, then we direct the AO to entertain and consider such claim in terms of the judgment of the Hon’ble Printed from counselvise.com ITA Nos.1927 to 1931/Chny/2025 The Institute of Chartered Shipbrokers :- 17 -: jurisdictional High Court in the case of CIT Vs Abhinitha Foundation (P.) Ltd [2017] 396 ITR 251 (Mad). 13. In the result, all the appeals filed by the assessee are allowed in terms of our order as above. Order pronounced on 29th day of September, 2025 at Chennai. Sd/- Sd/- (मनु क ुमार िग र) (Manu Kumar Giri) \u0011ाियक सद / Judicial Member (जगदीश) (Jagadish) लेखा लेखा लेखा लेखा सद\u0011य सद\u0011य सद\u0011य सद\u0011य /Accountant Member चे\u0013नई/Chennai, \u0016दनांक/Dated: 29th September, 2025. EDN/- आदेश क\u0019 \bितिल प अ े षत/Copy to: 1. अपीलाथ\u0007/Appellant 2. \b थ\u0007/Respondent 3. आयकर आयु\u000f/CIT, Chennai/Madurai/Coimbatore/Salem 4. िवभागीय \bितिनिध/DR 5. गाड\u0018 फाईल/GF Printed from counselvise.com "