Vidyadayani Shiksha Samiti Roorkee v. Cit Exemptions Lucknow

In The Income Tax Appellate Tribunal Delhi Bench D New Delhi Before Shri R K Panda Accountant Member And Shri Kuldip Singh Judicial Member Ita No 309 Del 2016 Vidyadayani Shiksha Samiti 2 Civil Lines Roorkee Vs Cit Exemptions 5 Lucknow Pan Aaaav 6951 C Appellant Respondent Assessee By Shri Piyush Kaushik Adv Department By Shri Vijay Verma Cit Dr Date Of Hearing 05 12 2017 Date Of Pronouncement 14 12 2017 O R D E R Per R K Panda Am This Appeal Filed By The Assessee Is Directed Again St The Order Dated 21 08 2015 Passed By Cit Exemptions Lucknow In Short The Cit U S 12 Aa 1 B Ii Denying The Registration Sought By T He Assessee U S 12 A 1 Of The I T Act 2 Facts Of The Case In Brief Are That The Assess Ee Society Filed An Application For Registration U S 12 A 1 On 30 03 2015 Before Th E Ld Cit Since There Was No Compliance By The Assessee As Observed By The Ld C It In His Order He Proceeded To Decide The Issue On The Basis Of Mater Ial Available On Record From The Details Furnished By The Assessee Along With Th E Application In Form No 10 A He Observed That The Assessee Society Has Not Carri Ed On Any Charitable Activities Due To Non Production Of Books And Vouchers By The Assessee The Genuineness 2 Ita No 309 Del 2016 Of Activities Could Not Be Verified According To Him As Per The Provisions Of Section 12 Aa 1 B Two Factors Namely The Object O F Charitable Purpose And Genuineness Of Activities Have To Be Proved Before Granting The Registration Since The Assessee Failed To Prove The Same He Hel D That The Assessee Society Has Not Made Out The Case For Granting The Registration U S 12 Aa 1 B Of The I T Act He Referred To The Decision Of The Honble De Lhi High Court In The Case Of Kirti Chandra Tarawati Charitable Society Vs Dit Exemption Reported In 232 Itr 11 Wherein It Has Been Held That There Is No Ob Ligation On The Cit To Grant Registration To A Society Merely By Looking At The Instrument Creating The Society And Shutting His Eyes To The Actual Activities Carr Ied Out By It He Also Referred To The Decision Of The Honble Kerala High Court In Th E Case Of Self Employers Service Society Vs Cit Reported In 247 Itr 18 Wher Ein It Has Been Held That If A Society Proposed To Carry Out Charitable Activities In Future Registration Even U S 12 Aa Would Not Be Available To It He Also Referre D To The Decision Of The Honble Uttarakhand High Court In The Case Of Cit V S National Institute Of Aeronautical Engineering Education Society Reported In 2009 181 Taxmann Com 205 And The Decision Of The Lucknow Ben Ch Of The Tribunal Vide Ita No 809 Lkw 2014 Order Dated 26 02 2015 And Vari Ous Other Decisions And Held That Assessees Claim In Absence Of Sufficient Material Required For Formation Of The Satisfaction Cannot Be Accepted He Accordingly Rejected The Claim Of Assessee For Grant Of Registration U S 12 A Of The I T Act 3 Ita No 309 Del 2016 3 Aggrieved With Such Order Of The Ld Cit The As Sessee Is In Appeal Before The Tribunal By Raising The Following Grounds 1 That On The Facts And Circumstances Of The Case And In The Law The Cit Exemptions Has Grossly Erred In Denying Registrat Ion To The Assessee Society U S 12 A A Of The Income Tax Act 1961 The Act As Claimed 2 That On The Facts And Circumstances Of The Case And In The Law The Cit Exemptions Has Grossly Erred In Denying Registrat Ion To The Assessee Society U S 12 A A Of The Income Tax Act 1961 The Act As C Laimed In Gross Violation To The Principle Of Natural Justice Fairness That The Appellant Craves Leave To Add To And Or Amend Modify Or Withdraw The Grounds Outlined Above Before Or At The Time Of Hea Ring Of The Appeal 4 Ld Counsel For The Assessee Referred To Page 1 Of The Paper Book And Drew The Attention Of The Bench To The Copy Of The Form 10 A Wherein The Assessee Had Enclosed The Documents Such As Certifi Ed Copy Of Trust Deed Last Three Years Income Tax Returns Acknowledgements A Udited Balance Sheets Of The Assessee For Last Three Years Copy Of Minutes Of The Last Board Meeting Pan Of The Trust And The Declaration U S 13 1 B 13 1 C And 13 1 D Referring To Page 30 Of The Paper Book He Drew The Attention Of The Bench To Clause Ix Of The Objectives Of The Society Accordi Ng To Which The Object Of The Society Was To Start Establish And Maintain School S Or Colleges Or Technical Institutions Etc Referring To Page 39 Of The Pape R Book He Drew The Attention Of The Bench To Clause 16 Of The Rules And Regulati Ons Of The Society Which Prescribes The Liabilities And Responsibilities R Elying On The Following Decisions He Submitted That Education Per Se Is Charitable Activity A Shavak Shiksha Samiti Vs Cit 104 Ttj 127 Del B Aryan Educational Society Vs Cit 93 Itd 546 4 Ita No 309 Del 2016 C Shanti Education And Welfare Society Vs Cit I Ta No 5970 Del 2012 D Amby International School Academy Vs Dit Ita No 6214 Mum 2009 Dated 25 01 2012 D Indo American Society Vs Acit 278 Itr At 49 5 Ld Counsel For The Assessee Submitted That At T He Stage Of Grant Of Registration U S 12 A Ld Cit Is Supposed To Examin E Only The Objects Of The Society Trust And It Is Not Appropriate On The Part Of The Cit To Examine The Aspect Of Application Of Income At The Stage Of Gra Nting Registration U S 12 Aa Which Is To Be Examined By The Assessing Officer On A Year To Year Basis At The Time Of Claiming Exemptions U S 11 Of The I T Act 6 Referring To The Decision Of The Delhi Bench Of The Tribunal In The Case Of Bhartiya Kisan Sangh Vs Cit Reported In 2017 59 Itr Trib 228 Itat Del He Submitted That The Tribunal Granted Regi Stration To The Assessee Trust Wherein Under Identical Circumstances The Ld Cit Exemptions Had Rejected The Grant Of Registration U S 12 A 1 Of The I T Act The Tribunal At Para 6 9 Of The Order Held That At The Stage Of Granting Registrati On U S 12 A The Ld Cit Exemptions Is Required To See The Objects Of The Society And Not Required To Examine On The Application Of Income Which Will Hav E To Be Undertaken By The Assessing Officer On A Year To Year Basis After The Assessee Files Return Of Income Claiming Exemption Under Section 11 Of The I T Act 6 1 Referring To The Decision Of The Honble Allaha Bad High Court In The Case Of Fifth Generation Education Society Vs Cit Repor Ted In 185 Itr 634 He 5 Ita No 309 Del 2016 Submitted That The Honble High Court In The Said D Ecision Has Held That At The Time Of Considering The Application For Grant Of Re Gistration U S 12 A Ld Cit Is Not Required To Examine The Application Income Or C Arrying On Of Any Activity By Assessee Trust Or Institution Referring To The De Cision Of The Honble Karnataka High Court In The Case Of Cit Vs A S Kupparaju Br Others Charitable Foundation Trust Reported In 2012 69 Dtr 315 He Submitted That The Honble High Court In The Said Decision Has Held That Once It Is Admitted That In Pursuance Of The Trust Deed And In Terms Of The Obj Ects Set Out Therein Schools And Colleges Are Being Run And Educational Institut Ion Are Being Run Nothing More Requires To Be Established To Show That The Tr Ust In Question Is A Genuine Trust Referring To The Decision Of The Honble Ma Dhya Pradesh High Court In The Case Of Cit Vs D P R Charitable Trust Reporte D In 2011 61 Dtr 410 He Submitted That The Honble High Court In The Said D Ecision Has Held That While Considering The Application U S 12 A The Ld Cit Is Not Required To Examine Whether The Income Derived By The Trust Is Being Sp Ent For Charitable Purposes Or The Trust Is Earning Profit While Granting Registra Tion Since The Assessee Trust Was Established For Educational Purposes It Was Hel D That The Trust Is Entitled To Registration Referring To The Decision Of The Hon Ble Kerala High Court In The Case Of Sree Anjaneya Medical Trust Vs Cit Reporte D In 2016 382 Itr 399 He Submitted That The Honble High Court In The Sai D Decision Has Held That While Granting Registration U S 12 A Only Genuineness Of T Rust Is To Be Examined And No 6 Ita No 309 Del 2016 Examination Of Application Of Funds Or Ethical Back Ground Of Settlors Called For At That Stage 7 Referring To The Decision Of The Honble Punjab Haryana High Court In The Case Of Cit Vs B K K Memorial Trust Reported In 2013 256 Ctr 424 He Submitted That The Honble High Court In The Said D Ecision Has Held That While Granting Registration U S 12 Aa Only Object Of Trust Has To Be Seen It Cannot Examine That Trust Was Not Utilizing Its Income For Charitable Purposes 8 Referring To The Decision Of The Co Ordinate Ben Ch Of The Tribunal In The Case Of Shree Balaji Educational Trust Vs Cit Repo Rted In 2016 47 Itr 595 He Submitted That The Tribunal Has Also Held The Sa Me View By Following Various Decisions He Submitted That Since The Assessee Tr Ust Has Filed The Relevant Details Along With The Application In Form No 10 A A Nd Since It Is Imparting Education By Running Various Schools And Colleges W Hich Is Charitable In Nature Therefore The Ld Cit Should Have Granted Registra Tion U S 12 A Of The I T Act 9 Ld Dr On The Other Hand Strongly Supported The Order Of The Ld Cit He Submitted That The Ld Cit Has Got Ample Power U S 12 Aa To Examine The Books Of Account Of The Assessee By Not Allowing Him To Examine The Books Of Account And Thereby Restricting His Powers Is Contr Ary To The Provisions Of The Act He Submitted That Ld Cit Has Thoroughly Disc Ussed The Issue By Relying On Various Decisions Which Are Applicable To The Facts Of The Present Case He Also 7 Ita No 309 Del 2016 Relied On The Decision Of The Honble Bombay High C Ourt In The Case Of Blue Star Ltd Vs Cit Reported In 217 Itr 514 10 Ld Counsel For The Assessee In His Rejoinder Submitted That The Decision Relied On By The Ld Dr In The Case Of Blue Star Lt D Supra Is Not Applicable To The Facts Of The Present Case In That Case The Is Sue Was Relating To Capital Receipts Or Income Whereas In The Present Case The Issue Is Relating To Power Of Ld Cit At The Time Of Granting Registration U S 12 A Of The I T Act Therefore The Same Is Distinguishable And Not At All Applicab Le To The Facts Of The Present Case 11 We Have Considered The Rival Arguments Made By Both The Sides Perused The Order Of The Ld Cit And The Paper Book Filed O N Behalf Of The Assessee We Have Also Considered The Various Decisions Cited Be Fore Us We Find The Assessee In The Instant Case Is A Society Running Certain Sc Hools And Colleges It Applied For Registration U S 12 A Of The I T Act In Form No 10 A A Perusal Of The Objectives Of The Society As Per Memorandum Of Asso Ciation Copy Of Which Is Placed At Page 30 Of The Paper Book Shows The Follo Wing Objects Of The Society I To Impart Education Of Indian Culture Language S Art Science And Technology And In Other Areas Irrespective Of Caste And Creed Ii To Develop And Encourage And Indigenous System Of Education Based On Latest Scientific Researches Iii To Create And Provide Facilities For All Roun D Development Of The Child Iv To Organize Cultural Activities For Promotion Of Various Aspects Of India Culture V To Provide Facilities For Social And Economic D Evelopment For The Poor And Needy Who Deserve 8 Ita No 309 Del 2016 Vi To Establish Libraries With Books On Religious Life Histories And Teachings Of Great Personalities Vii To Evolve And Encourage Interest In Physical And Mental Upliftment Through Game Yoga Asans And Physical Exercises Viii To Encourage Studies And Lectures On Religio Ns Culture Ethics And Spirituality Ix To Start Establish And Maintain Schools Or Co Lleges Or Technical Institutions Etc X To Establish And Maintain Charitable Hospitals Public Health Centre And Social Up Lift Centres 12 Since The Assessee Trust Did Not Produce The Bo Oks And Vouchers In Respect Of Expenses Claimed By The Society For Verification Of The Activities Of The Trust The Ld Cit Held That The Assessee Trust Is Not Car Rying Out Any Charitable Activities And Therefore The Genuineness Of The A Ctivities Could Not Be Verified Relying On Various Decisions The Ld Cit Rejected The Claim Of Registration Sought By The Society U S 12 A 1 Of The I T Act It Is The Submission Of The Ld Counsel For The Assessee That At The Time Of Granti Ng Of Registration The Ld Cit Is Required Only To Examine The Objects Of The Trust A Nd Is Not Required To Examine The Books Of Account Of The Trust And It Is Only Du Ring The Claim Of Exemption U S 11 The Assessing Officer Will Examine The Same And Allow Or Disallow The Same As The Case May Be It Is Also His Submission That Since The Assessee Trust Is Imparting Education By Running Various Schools And Colleges Therefore It Is Doing Charitable Activities As According To Him Ed Ucation Per Se Is Charitable Activity 13 We Find Merit In The Above Submission Of The Ld Counsel For The Assessee So Far As Whether Education Per Se Is Charitable Or Not We Find The Delhi Bench 9 Ita No 309 Del 2016 Of The Tribunal In The Case Of Shavak Shiksha Samit I Supra At Para 3 Has Observed As Under 3 We Have Considered The Facts Of The Case And Riv Al Submissions Section 2 15 Defines The Term Charitable Purpose In An I Nclusive Manner And Includes Within Its Ambit Relief Of Poor Education Medical Relief And Advancement Of Any Other Object Of General Public Utility While There Could Be So Me Dispute In Interpretation Of The Words Any Other Object Of General Public Utility There Is No Dispute That Education Per Se Is A Charitable Purpose Just Like Relief Of Poor Or Medical Relief The Society Also Does Not Exist For Profit As There Is No Claus E For Distribution Of Profits Or Net Assets In Case Of Dissolution To Members The Preco Ndition For Grant Of Registration Under Section 12 Aa Is That Objects Are Charitable I N Nature And Activities Are Genuine We Have Seen That Objects Are Charitable The Socie Ty Is Trying To Set Up A School In Pursuance Of Its Main Object Which Is A Genuine Ac Tivity The Learned Cit Has Also Not Referred To Any Material To Show That The Activ Ities Are Not Genuine It Is No Doubt True That Income Of The Society Can Also Be Exempte D Under Section 10 23 C But When Two Recourses Are Available To A Person Under The L Aw It Is For Him To Choose One The Other Or Both The Recourses The Assessee Applied F Or Its Registration To Which It Was Entitled We Are Of The View That Under The Circums Tances It Has To Be Registered The Learned Cit Is Directed To Grant Registration To Th E Society 14 The Co Ordinate Bench Of The Tribunal In The Ca Se Of Shanti Education And Welfare Society Vs Cit In Ita No 5970 Del 2017 Order Dated 16 01 2015 Has Also Held Similar View By Observing As Under 8 Applying The Foregoing Ratio It Is Evident Tha T The Relevant Determinative Factor For Conferring Registration Is The Object Of The Society And The Quantum Of Profits Surplus Is An Irrelevant Factor In The Pr Esent Case Admittedly And Undisputedly Appellant Society Is Imparting Educati On And Education Per Se Is A Charitable Object U S 2 15 Of The Act The Basis O F Impugned Action To Regard The Society As Commercial At The Stage Of Registration On The Basis Of Expenditure Incurred On Advertisement And Publicity Is Unwarranted And A Gainst The Settled Interpretation Of The Statute Before Concluding We Also Take Noti Ce That The Ld Cit Has Relied On The Judgment Of Honble High Court Of Uttarakhand In Th E Case Of Cit Vs Queen Educational Society Which Is Not Applicable To The Facts Of The Present Case For The Reason That The Examination At The Stage Of Registr Ation Is To Be Confined To The Objects And Moreover As Held By The Apex Court In American Hotel Lodging Association Educational Institute Supra The Character Of The Recipient Of The Income Must Have The Character Of Educational Institution Is To Be D Etermined Irrespective Of The Profits In View Of The Above We Reverse The Order Of The Ci T And Direct It To Grant Registration U S 12 A Of The Act 10 Ita No 309 Del 2016 15 The Various Other Decisions Relied On By The Ld Counsel For The Assessee In The Paper Book Also Supports The View That Educatio N Per Se Is A Charitable Activity 16 Now Coming To The Powers Of The Commissioner A S To Whether While Granting Registration U S 12 A He Is Required To Exa Mine The Books Of Account Etc Or He Is Only To Satisfy Himself Regarding The Obje Cts Of The Trust And Genuineness Of The Activities Of The Trust We Find Various Cou Rts Have Held That While Granting Registration U S 12 A The Ld Cit Is Required To See Only The Objects Of The Assessee Trust Society And Not To Examine The Appli Cation Of Income He Is Not Required To Examine Whether The Income Derived By T He Trust Is Being Spent For Charitable Purposes Or The Trust Is Earning Profit While Granting Registration He Is Only Required To Examine The Objects Of The Trus T We Find Identical Issue Had Come Up Before The Tribunal In The Case Of Bhartiya Kisan Sangh Sewa Niketan Supra In The Said Case Also The Assessee Trust Did Not Produce The Books Of Account Bills And Vouchers Etc For Verification O F The Ld Cit For Which The Ld Cit Held That The Assessee Society Is Not Carrying Out Any Charitable Activities Due To Non Compliance Of Assessee Society The Genu Ineness Of The Activities Could Not Be Verified The Ld Cit Therefore Rel Ying On Various Decisions Including The Decisions Which Have Been Relied On B Y The Ld Cit In The Present Case Rejected The Claim Of Registration U S 12 A 1 Of The I T Act When The Matter Travelled To The Tribunal The Tribunal Allo Wed The Claim Of Registration 11 Ita No 309 Del 2016 By Holding That At This Stage On Granting Registrat Ion U S 12 A The Ld Cit Is Required To See The Objects Of The Society And Not Required To Examine The Application Of Income Which Will Have To Be Underta Ken By The Assessing Officer On A Year To Year Basis After The Assessee Files The Return Of Income Claiming Exemption U S 11 Of The I T Act 17 We Find The Honble Allahabad High Court In The Case Of Fifth Generation Education Society Supra Has Observed A S Under 2 A Reading Of The Section Shows That The Registr Ation Under Section 12 A Is A Pre Condition For Availing Of The Benefit Under Sec Tions 11 And 12 Section 11 Provides For Exemption Of Income Which Is Applie D For Charitable Purposes Section 12 Is In The Nature Of An Explanation To Section 11 Before A Person Can Claim The Benefit Of Section 11 Or Section 12 As The Case M Ay Be He Must Obtain Registration Under Section 12 A The Application For Registration Under Section 12 A Has To Be Made In Form No 10 A Prescribed By Rule 17 A Before The E Xpiry Of One Year From The Date Of Creation Of The Trust Or The Establishment Of Th E Institution Whichever Is Later It Has To Be Made By The Person In Receipt Of The Income O F The Trust 3 It Is Evident That At This Stage The Commissio Ner Is Not To Examine The Application Of Income All That He May Examine Is W Hether The Application Is Made In Accordance With The Requirements Of Section 12 A Rea D With Rule 17 A And Whether Form No 10 A Has Been Properly Filled Up He May Al So See Whether The Objects Of The Trust Are Charitable Or Not At This Stage It Is N Ot Proper To Examine The Application Of Income 4 The Order Impugned Does Not Say That The Objects Of The Society Are Not Charitable In Nature It Merely Says That They Are General In Nature Just Because They Are General They Do Not Cease To Be Charitable Th E Commissioner Has Also Observed That No Activity Has Been Carried On By The Society It Is Also Not The Requirement Of Section 12 A Of The Act Nor Has Section 80 Gany R Elevance At This Stage The Impugned Order Cannot Therefore Be Sustained And It Is Quashed 18 We Find The Honble Karnataka High Court In The Case Of A S Kupparaji Brothers Charitable Foundation Trust Supra Has Ob Served As Under 12 Ita No 309 Del 2016 The Certificate Of Registration Is Only An Enablin G Provision To Claim Exemption By Merely Granting A Certificate Income Is Not Exempte D That Is Only A First Stage To Claim Exemption The Commissioner Of Appeals Shoul D Not Have Confused These Two Aspects And Seems To Think As The Trustees And His Family Members Are Treating The Property As Their Own And Misutilising The Property It Is Not A Genuine Trust When Once It Is Admitted That In Pursuance Of The Trust Deed And In Terms Of The Objects Set Out Therein Schools And Colleges Are Being Run And Educational Institutions Are Being Run As Rightly Held By The Tribunal Nothing More R Equires To Be Established To Show That The Trust In Question Is A Genuine Trust And T Herefore The Assessee Is Entitled To The Registration Under Section 12 Aa Of The Act As Set Out Above Even If The Registration Is Granted The Exemption From The Pro Visions Of The Income Tax Act In Particular Sections 11 And 12 Is Not Automatic It Is Only When The Assessee Satisfies The Requirement Of Section 13 He Would Be Eligible For Exemption That Is A Matter To Be Gone Into By The Assessing Authority In Respect Of The Returns Filed Every Year And If According To Them There Is Misappropriation Of Fund S And It Is Hit By Section 13 Of The Act Certainly They Can Deny The Benefit Of Exempt Ion But That Is Not A Ground To Deny The Registration In The Instant Case Under Sec Tion 12 Aa When Admittedly The Trust Has Been Established To Run Schools And Colle Ges For Imparting Education Which Is A Charitable Purpose In That View Of The Matte R We Do Not See Any Merit In This Appeal The Substantial Question Of Law Framed In This Appeal Is Answered In Favour Of The Assessee And Against The Revenue According Ly The Appeal Is Dismissed 19 We Find The Honble Madhya Pradesh High Court I N The Case Of D P R Charitable Trust Supra Has Observed As Under 8 Sec 12 A Of The Act Prescribes Conditions For R Egistration Of The Trust Whereas S 12 Aa Of The Act Prescribes The Procedure For Reg Istration A Careful Reading Of The Relevant Provisions Would Reveal That Application F Or Registration Under S 12 A Has To Be Made In Form No 10 A Prescribed By R 17 A Before The Expiry Of One Year From The Date Of Creation Of The Trust Or Establishment Of T He Institution Whichever Is Later The Application Has To Be Made By A Person In Receipt O F Income Of The Trust Thus While Dealing With The Application For Registration The C It Has To Examine Whether The Application Is Made In Accordance With S 12 A R W R 17 A And Whether Form No 10 A Has Been Properly Filled Up He May Also Examine W Hether Objects Of The Trust Are Charitable Or Not Sec 12 Aa Nowhere Provides That Cit While Considering The Application For Registration Is Also Required To Ex Amine Whether The Income Derived By The Trust Is Being Spent For Charitable Purposes Or The Trust Is Earning Profit The Language Employed By The Legislature In S 12 Aa Onl Y Requires That Activities Of The Trust Or Institution Must Be Genuine Which Should B E In Consonance With The Object Of The Trust At This Stage The Cit Is Not Required To Examine The Application Of Income All That He May Examine Is Whether The Application Is Made In Accordance With The Requirements Of S 12 A R W R 17 A And Whether Form No 10 A Has Been Properly Filled Up He Has Also To See Whether The Objects Of The Trust Are Charitable Or Not Our View Funds Support From The Division Bench Decision Of The Allahabad High Court Rendered In The Case Of Red Rose School Supra And The Decisions In The Case Of New Life In Christ Evangelistic Association Supra Fi Fth Generation Education Society Supra And Shantagauri Ramniklal Trust Supra 13 Ita No 309 Del 2016 9 In The Backdrop Of Aforesaid Legal Position Fact S Of The Case May Be Seen Admittedly The Application Submitted By The Respond Ent Was In Consonance With The Procedural Requirement Prescribed In This Regard From The Trust Deed Which Was Filed Before The Cit The Objects Of The Trust Could Be Ascertained From Perusal Of Cl 3 Of The Trust Deed We Find That The Objects Of T He Trust Are Charitable In Nature And Are In Tune With S 2 15 Of The Act And Therefore The Tribunal Rightly Opined That The Order Of The Cit Rejecting The Application Under S 12 A Was Unjustified 20 The Various Other Decisions Relied On By The Ld Counsel For The Assessee In The Paper Book Also Support His Case In View Of T He Above Discussion We Hold That The Ld Cit Was Not Justified In Rejecting The Claim Of Registration U S 12 A We Therefore Set Aside The Order Of The Ld Cit A Nd Direct Him To Allow Registration U S 12 A Of The I T Act 21 In The Result The Appeal Filed By The Assessee Is Allowed Order Pronounced In The Open Court On This 14 Th Day Of December 2017 Sd Sd Kuldip Singh R K Panda Judicial Member Accountant Member Dated 14 12 2017 Sujeet Copy Of Order To 1 The Appellant 2 The Respondent 3 The Cit Exemptions 4 The Dr I T A T New Delhi By Order True Copy Assistant Registrar Itat New Delhi