Income Tax Appellate Tribunal - Chandigarh
Rainbow International Society For ... vs Cit(Exemption), Chandigarh on 30 March, 2021
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "बी", च डीगढ़
IN THE INCOME TAX APPELLATE TRIBUNAL,
CHANDIGARH BENCH 'B, CHANDIGARH
BEFORE: SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER
AND SHRI R.L. NEGI, JUDICIAL MEMBER
ITA No. 245/Chd/2020
(Assessment Year: 2017-18
Rainbow International बनाम The CIT (Exemptions),
Society for Education(RISE), Chandigarh.
Village Bari, Bhawarna,
Tehsil Palampur,
Distt. Kangra (H.P.)
थायी लेखा सं./PAN NO: AAABR1376E
नधा रती क ओर से/Assessee by: Shri Parikshit Aggarwal, CA
राज व क ओर से/ Revenue by : Shri Sandeep Dahiya, CIT
सन
ु वाई क तार ख/Date of Hearing: 17.03.2021
उदघोषणा क तार ख/Date of Pronouncement: 30.03.2021
(Hearing through webex)
आदे श/ORDER
Per Anna pur na G upta, Account ant Member :
The appeal filed by the assessee is directed against the order of Learned Commissioner of Income Tax ( E xe m p ti on s ) [ i n s h o r t t he ' L d. CI T( E ) ] , Chandigarh dated 19.06.2019 ,denying grant of approval u/s 10(23C(vi) of the Income Tax Act, 1961 (in short 'the Act').
2. Th e b r ie f fa ct s r e l a ti n g to the ca se a re th at th e a pp l ic a nt /a sse ss ee i s a s ocie t y ru nn i ng a sc hoo l, n a me l y 2 ITA No.245/Chd/2020 Ra in b ow W or l d S ch ool . Th e sta te d a i ms a nd obje cts of the soci e t y a s me n ti one d i n p a r a 2 o f th e C I T( E) 's or d e r a re a s un de r :
" 2 . T h e sta ted o sten si ble ai m s and o b jec ts of th e so c ie ty are to ad mi t an d te ac h th e stu d en ts f ro m Nu rse r y to X II c l a ss of u n de vel oped ru ral an d of u rb an ar e a s u p to ran ge of 2 5 kil o me ter s; to ad mi t an d te ac h stud e n ts of al l co mmu n i ty wi th ou t an y d iscr i m in a ti on in ca se , c ol ou r, c reed , po or and r ic h e tc; to estab l i sh , ru n an d man age sen ior sec on d ar y sc h ool s, se con d ar y sc ho ol s, Nu rser y sc h ool s, D eg ree Col l eges, Ph ar mac y Col l ege s, Co ll eg e of Nu rsin g, Ph y sic al Ed u c ati on C ol le ge e tc ; Pro v id in g vo ca ti o n al tr a in in g to th e u n e mpl o ye d you th, wo men wi do ws, ad ol e sc en t g irl s e tc . o n se wi ng, h and ic r af t an d o t he r v oc ati on al c o u rse s."
3. Th e a p pl i ca n t /a ss e ssee ha d ap p li e d f or gr a nt of a pp r ov a l f or th e p ur p os e of cl a i m in g i ts i nc ome e xe mpt , a s pe r t he p r ov is io ns o f se cti on 10 ( 2 3 C )( vi ) of th e A ct, vi d e i ts a pp l ic a ti on i n Form N o. 5 6D da t e d 0 4 .0 6 . 20 1 8 . The Ld .C I T(E ) a fte r ta k in g note of th e a ims a nd obj e c ts of the a p p li ca nt soci e t y p r ocee ded to d e te r mi ne whe the r i ts a cti vi ti e s we re in syn c w it h the st a te d o bje c ts a nd a ccor d i ng ly sou gh t c e r ta i n cl a ri f ic a ti ons /d o cume nt s to b e p r ovi d e d b y the a ss e s see , wh i ch fi nd me n ti on a t p a r a 3 o f t h e or de r . D ue re pl y o f th e sa me wa s f ile d by th e a pp l ic a nt /a sse ssee a s n ote d at p a r a 4 of th e or d e r . Th a t a f te r goi n g thr ou gh the sa me th e Ld. C I T( E) n ote d tha t in th e p r e ce d i ng tw o ye a r s the a ggr e g a te re ce ipt of th e a pp l ic ant /a sse ss ee ha d e xcee de d Rs. 1 cr or e , w hi le th e a sse s see had c la i me d e xe mp ti on o f i ts 3 ITA No.245/Chd/2020 in come u /s 1 0 (2 3 C ) (i i ia d ) of th e Ac t in co rr e ctl y. He f ur the r he l d th a t th e a pp l ic a nt /a sse ss ee 's e d u ca ti on a l i n sti tut e i s not r e g is te re d as a s oci e ty i n the s p ir i t of t he r ati o l a id dow n b y th e Ho n'b l e Ju r is d ic ti ona l H i gh C ou r t i n th e ca se of Pi n e gr ove I nte r na t ion a l C h a ri ta b l e Tr u st a nd , th e r e f ore , w a s not e l ig ib le for ap pr ov a l u/s 1 0 (2 3 C ) (v i) o f t he Ac t. H e re lie d up on th e de c is i on of the I TA T C h a nd i ga r h B e n ch in the case of M /s P r a k a sh Ed uc a ti on So ci e ty Vs. CI T in I TA N o.1 0 8 3 /C hd /2 0 1 6 i n t hi s r e ga r d. Th e Ld .C I T(E) n ote d th a t in a d mis si bl e cl a i m of e xe mp ti on i n pa s t b y th e a sse sse e imp i nge d on the e xte n t a nd qua l i ty of s ur p lu se s be in g ge ne r a te d b y the a p p li ca n t s ocie ty a nd w he the r th e y w ere be in g re de p l oyed i nto e d u ca ti on . C on si de r in g all of the a bo ve he he l d t ha t i t w a s d i ff i cult to ve r i fy t he acti vi ti e s of the a pp l i ca n t soc ie ty a n d a r ri ve d a t th e co ncl u si on w h e ther it e x is te d sole l y f or e du ca ti on . Ac cor d i ng ly, he re je cte d the a pp l ic a ti on fi l e d b y the a sse ssee for gr a nt of a pp r ova l u /s 10 ( 2 3C ) ( vi ) of th e A ct. Th e r e le v a nt f in d in gs of th e Ld .C I T(E ) a t p a r a s 4 t o 7 of th e o rde r a re a s un d e r :
"4. On 02.04.2019, Sh. Pawam Singh, C-A, counsel for the applicant attended this office and filed written submissions in response to above noted queries. After perusal of submissions, it got emerged that the applicant society had aggregate receipts above Rs.I Crore in last two years. The summary of aggregate receipts of applicant society is given below:-4 ITA No.245/Chd/2020
F.Y. Gross Receipts (Rs.)
2016-17 1,51,10,795
2017-18 2,02,80,586
5. A further perusal of the copy of the ITRs with reference to the Income and Expenditure Accounts, reveals that applicant has claimed inadmissible exemption u/s 10(23C)(iiiad) in the preceding years as its aggregate receipts had exceeded Rs.01 Crore in F.Y 2016- 17 and F.Y 2017-18.
6. Further in the case of Pinegrove International Charitable Trust the Hon'ble Haryana High Court in CWP No. 6031 of 2009 has clearly addressed the question that whether an institution registered as a Society under the Societies Registration Act, 1860, lose its character as an educational institution, eligible to apply for exemption under Section 10(23C)(vi) of the Act? The Hon'ble at para 8.13(4) of the order in the case of par<i B.! 3(4) of the order in the case of Pinegrove International Charitable Trust summed up as under:-
"The educational institutions, which are registered as a society would continue to retain their character as such and would be eligible to apply for exemption under Section 10(23C)(vi) of the Act."
It is clear that the educational institution (being run at present) is not registered as a society the spirit of the ratio laid down in the case of Pinegrove International Charitable Trust. In the instant case applicant being a society prima fade does not get covered under section 10(23C)(vi) of the Act. This view is further upheld by Hon'ble ITAT Chandigarh "B" Bench in the case of M/s Prakash Education Society Vs, CIT (Exemptions) Chandigarh in ITA No.1083/Chd/2016.
7. Keeping in the view of decision of the Hon'ble Punjab & Haryana High Court and also the Hon'ble ITAT Division bench "B" Chandigarh (refer para '6), it is safe to conclude that the applicant being society is not entitled for approval u/s 10(23C)(vi). Further inadmissible claims for exemption in past also impinge on the extent and quality of surpluses being generated by the applicant society and whether the same are getting redeployment into education. Taking all the aforesaid into consideration, it is difficult to verify the activities of the society and come to the conclusion that it exists 'solely for education'. Moreover, it can't be said that the school has been registered as society in the present 5 ITA No.245/Chd/2020 case. The application u/s 10{23C)(vi) for grant of approval is accordingly rejected."
4. Ag gr i e ve d b y the s a me th e a sse ss ee h a s c ome up i n a pp e a l be fo re u s, r a i si n g t he f oll ow i ng gr ou nd s :
"1. The Learned Commissioner of Income Tax (Exemptions) is not justified in rejecting the application of society for grant of approval u/s 10(23C}(vi) vide order dt. 19.06.2019. As there was apparent mistake in the order passed, application rectification u/s 154 of The Income Tax Act was filed by the assessee on 18.07.2019. However rectification u/s 154 also rejected by the C.I.T.(Ex.), Chandigarh vide order 18.02.2020 without considering the specific pointy raised in rectification letter regarding apparent mistake in original order passed on 19.06.2019. Hence keeping in the facts of the case, as the society fulfils all the criteria for approval i.e.:
a) It is registered society
b) It is engaged in educational activity and is running a school which is affiliated with C.B.S.E
c) It is non profit making institution as per bye laws of the society
d) It has filed application for grant of approval u/s10(23C)(vi) on 19.01.2017 i.e. before the close of first financial year in which its gross receipts were likely to exceed Rs.100 Lacs enclosing all the documents.
e) None of the above points has been contradicted by the department while passing the order rejecting the approval as all documents were filed by the assessee.
Hence rejection of approval u/s I0(23C)(vi) being biased/illegal/unlawful and discriminatory, order passed by C.I.T.(Ex.) should be nullified and approval to the society u/s 10(23C)(vi) should be granted w.e.f the assessment year 2017-18 and onwards.
2. Application for grant of approval u/s 10(23C)(vi) filed by assessee on 04.06.2018, order passed by C.I.T.(Ex). rejecting approval on 19.06.2019 being after one year of filing of application by the assessee is time bar and should be nullified and approval should be granted to 6 ITA No.245/Chd/2020 the assessee u/s 10(23C)(vi as all necessary documents regarding the matter filed by assessee."
5. Re fe rr i ng to the fi n di n gs of th e Ld . C I T( E) f or ar r i vi ng a t the con cl us io n th a t th e a p p l ic a nt a sse ssee w a s not e l ig ib le for gr a n t of a pp r ov a l u /s 1 0 ( 2 3 C ) (v i) of t he Act , the Ld. C ou ns e l f or th e a sse ssee c ont e n de d t ha t they we re a l l e i the r i r rele v a nt, b a se le s s or i ncor re ct f or the pur p ose of gr a nt of a pp r ov a l. Vi s-à -v is t he as se s se e ha v in g inc or re ctl y cl a ime d e xe mp tio n u/s 1 0 (2 3 C ) (i i ia d ) of the Act in the pr e ce d i ng tw o ye a r s, the Ld .C o un se l for the a sse ssee con te n de d tha t the in cor re ct c la i m of e xe mp ti on do e s n ot imp i nge up on i ts cha r a c te r a s a n in st itu ti on e xi stin g w h oll y for t he p ur p ose of e d uc a ti on, w h ic h is th e onl y c r ite r ia wh i ch the a p pl i ca n t a ss e ssee ne ed s to fu lf il l a nd s a ti sfy for the pu r po se o f gr a n t of a pp r ov a l u /s 1 0 (2 3 C ) (v i) o f the Act . As f or the a pp li ca n t s oci e ty not q ua l if yi ng a s p e r the de ci si on of the Hon'b l e Jur i sd i cti ona l Hi gh C our t in t he case of Pi n e gr ove I nt e r na t ion a l C h ar ita b l e Tru st( su p r a ), th e Ld. C ou ns e l for th e a s se s se e co nte nde d th a t the sa me h a s be e n in cor re c tl y a p p li e d b y t he Ld. C I T( E) a s i s e vi d e nt fr om the re p r od uc ti on of the or de r of th e H on'b le Jur i sd i cti on a l Hi gh C ou r t i ts e l f w he re in t he H on'b l e Hi gh C our t has cl e a r l y sta te d th a t the in sti tu ti ons r e gi st e re d a s so cie ty w oul d be e l igi b le f or g ra n t of e xe mpt ion a n d P i ne g r ove I n te r n a ti on a l C ha r i ta b le Tr u s t be in g re gi ster e d as a s ocie ty w a s, 7 ITA No.245/Chd/2020 the re fo re , sq u a re l y c ove re d b y th e a fore sa i d de cis ion . He poi n te d out th a t th e a sse ssee bei ng r e g is te re d a s a soc ie ty q ua l if i e d f or a p pr ov a l u /s 10 ( 2 3C )( vi ) of the Act as p e r the sa i d d e ci si on a nd th e Ld .C I T(E ) h a d in co rr e ctl y int e r p re ted the sa me to be r u li ng a ga i n st t he a sse ssee . H e , t he re fore , pl e a de d t ha t the or d e r of th e Ld . C I T( E) b e se t a s ide a nd the a sse sse e be gr a n te d a p p r ova l a s a p p li e d f or u/s 1 0 (2 3 C ) ( vi ) of th e A ct.
6. Th e Ld . D R he a vi ly r e l ie d o n the ord e r of the Ld .C I T( E ).
7. W e h a ve h e a r d both the pa r ti e s . Th e su b je ct ma tt e r of a pp e a l be fore us i s t he de n ia l of g ra n t o f a pp r ov a l u/s 10 ( 2 3C ) ( vi ) of th e A ct. The sa i d se cti on is re pr od u ced he re un de r :
" S. 10 In co mpu ti n g th e to ta l inc o me of a prev io u s ye ar of an y per so n , an y in c o me f al lin g wi th i n an y of th e f oll o wi ng c l au se s sh all n o t be inc l u de d-
... ...... ...... ... ...... ...... ...... ... ...... ...... ... ...... ... ... ...... ...... ... ...... ...... ...... ... ...... ...... ... ........ ... ...... ...... ... ...... ...... ...... ... ...... ...... ... ........
(23 C ) an y in c o me re ce iv ed b y an y per son on beh alf of -
...... ...... ...... ... ...... ...... ... ...... ...... ...... ... ...... .... ...... ...... ...... ... ...... ...... ... ...... ...... ...... ... ...... .... ...... ...... ...... ... ...... ...... ... ...... ...... ...... ... ...... ....8 ITA No.245/Chd/2020
( vi) an y u n iver s ity or o the r e d u c a tio n a l in sti tu ti on exi ti n g sol el y f or e du c ati on al p u r po se s and no t f or pu r po se s of prof it, o th er th an th o se men ti on ed in su b-c l au se ( i ii a b) o r su b- cl au se (i i i ad) an d wh i c h m ay be a p pro ve d b y th e pre sc r i bed au th or i ty. "
7. As is e vi de nt f r om t he a bov e tha t i n come s of un iv e r si tie s or in sti tut ion s e xi stin g w h ol ly f or th e p u r pose of e d uc a ti on ,o the r th a n th ose s peci f ie d u/s 1 0 (2 3 C) ( ii i a d) of the Ac t, a r e e xemp t s ub j e ct to b e i n g a p p r ove d f or th e sa me by th e p re sc ri bed a uth or i ty. Th e gr a nt of a p p r ova l is d e a lt wi th b y th e f ol low in g p r ovi so to s e ct ion 1 0 (2 3 C )(v i) of th e Act :
" P rovi ded th a t t h e f un d or tru st or in sti tu ti on of an y un iver si ty o r o th er ed u c ati o n al in sti tu ti on or an y h o sp i tal or o th er med ic al in sti tu ti on ref e rred to in su b-c l au se ( iv ) o r su b-c l au se ( v) or su b- cl au se ( vi) or su b- cl au se ( v ia) sh al l m ake an a p pl ic a ti on in the pre scr i bed f orm an d man n er to the pre scr i bed au th or i ty f or the pu r po se of gran t of the ex e mp tio n, or con tin u an ce th ereof , u n der su b-c l au se ( iv) or su b- cl au se ( v) o r su b- c au se ( v i) or su b-c l au se ( v i a) :
P rovi ded fu rt h e r th a t th e pre s cri bed au th or i ty , bef ore ap pro v ing an y f u nd o r tru s t o r in s ti tu tio n or an y un iver si ty o r o th er ed u c ati o n al in sti tu ti on or an y h o sp i tal or o th er med i al in s ti tu tio n, un d er su b- c lau se ( iv) o r su b-c l au se ( v) or su b- cl au se ( v i) or su b- cl au se ( v i a) , ma y c al l f o r su c h do cu me n t s ( inc l u d in g ( in c l u d in g au d i ted an n u al ac c ou n ts) or inf ormati on f rom th e f u n d or tr u s t or in sti tu ti on or an y un iver si ty o r o th er ed u c ati o n al in sti tu ti on or an y h o s p ita l or o th er med ic al in s ti tu tio n, a s th e c ase ma y be, as it th in k s ne ce s sar y in or der to sa tisf y i tself a bo u t th e gen u ine n e ss of th e ac ti v i ti e s of su c h f u n d or tru st or in s ti tu tio n or an y u n iv er si ty o r o th e r ed uc a ti on al in s ti tu ti o n o r an y h osp i tal or o th er med ic al in sti tu t ion , a s th e c a se ma y be , an d th e pre sc r i bed au th ori ty ma y al so 9 ITA No.245/Chd/2020 ma ke suc h in qu ir ie s a s i t d ee ms n ec ess ar y in th i s beh alf . "
8. As i s e vi de nt fr om a ba r e pe r us a l of t he a b ove , F or the pu r po se of g r a nti n g a p pr ov a l th e p r e sc r ibe d a ut hor i ty i s to sa ti sf y h i mse l f a b out the ob j e ct s and a ct iv iti e s of the a pp l ic a nt un iv e r si ty /i n sti tu tio n, w he the r it s i nc ome q ua l if i e s fo r e xemp ti on a s su ch u nd e r the s a id p rovi si on.
9. N ow i n th e p re sen t c a se un do ub te d l y t he Ld .C I T( E) h a s con si de re d the a ims a n d ob j e c ts of th e a p p l ic a nt so ci e ty a nd ha s fo un d no a n oma ly i n th e s a m e vi s a vi s it e x isti ng sol e l y for the p ur p os e o f e d uc a ti on. Th e re a son f or t he Ld .C I T(E ) a rr i vi n g a t the con cl us ion tha t it w a s d i ff ic ul t to v e r if y the a cti vi ti e s of the soci e t y a nd come to the c onc l usi on i t e xi ste d sole l y for e d u ca ti on , wa s t he i na d mi ssi b l e c la i m of e xe mp ti on b y th e a p p li c a nt a s se sse e i n the p re ce di n g tw o ye a r s. We a re un a b le to co ncu r w i th th e Ld. C I T( E) on t hi s scor e . Th e cl a i m of e xe mp ti on in th e p r e ce d in g tw o y e a r s i s a dmi tte d ly i na d mi ss ib l e for the r e a s on th a t it was in con tr a ve n ti on of th e p r ovi si on s of s e ct ion 1 0 (2 3 C ) (i i a d ) wh i ch gr a n t e xemp ti on t o s i mi l a r e n ti tie s w it hou t app r ov a l sub j e c t to r e ce ipt of in co me u pt o l imi t pr e scr i b e d th e re i n. Se c ti on 1 0 (2 3 C ) (ii ia d ) i s r e p r od uce d he re u nde r f or c la r i ty:
" S. 10 . In c o mpu ti n g th e to ta l in co me of a pre v iou s ye ar of an y per son , an y in c o me f al l in g wi th in 10 ITA No.245/Chd/2020 an y of th e f ol l owi n g c l au se s sh al l no t be in c l ud ed -
...... ...... ...... ... ...... ...... ... ...... ...... ...... ... ...... ...... ...... ...... ... ...... ...... ... ...... ...... ...... ... .... . ...... ...... ...... ... ...... ...... ... ...... ...... ...... ... .... .
(23 C ) an y in c o me re ce iv ed b y an y per son on beh alf of -
...... ...... ...... ... ...... ...... ... ...... ...... ...... ... ...... .... ...... ...... ...... ... ...... ...... ... ...... ...... ...... ... ...... .... ...... ...... ...... ... ...... ...... ... ...... ...... ...... ... ...... ....
( i ii ad ) an y u n iv er si ty or o th e r ed u ca tio n al in sti tu ti on ex iti n g so le l y f or ed u ca tio n al pu r po se s an d n o t f or pur po se s of p rof it if the aggreg a te a n nu al rec e i p ts o f su ch u n iv er si ty or ed u c ati on al in s ti tu t io n d o n o t ex ce ed th e a mou n t of an n u al r ece ip ts a s ma y be pre scr ibe d. "
10 . Th e c la i m b e i ng i na d mi ss ib l e i n the p re ce d in g y e a r s on a cc oun t of re ce i p ts e xce e d ing a sp e c i fie d limi t, s ur e l y doe s n ot imp i ng e u pon i ts cha r a cte r of an in sti tu ti on e xi sti ng sole l y f or th e p u rp os e of e d u ca ti on . Th e f i n d in gs of the Ld .C I T( E) th a t t he sa me i mp in ge s o n the e xte nt a nd q ua l it y of su r pl us be in g ge ne r a ted b y th e a p p li can t soc ie ty is a v e r y ge ne r a l a nd f a r fe tch e d ob s e r va ti on /fi nd i ng w i th no fa ct ua l b a si s a t a l l a nd , th e re f ore , i s o f n o re le van ce , i n our vi e w . On the c ontr a r y, it was e xp la i n e d out by th e Ld. C ou ns e l fo r th e a sse sse e tha t s in ce the a sse ss ee had be come a w a re of i ts i n come e xc eed i ng th e l imi t sp e ci f ie d for e xe mp ti on u /s 1 0 ( 2 3C ) ( ii i a d ) on l y i n th e l a te r pa r t o f th e 11 ITA No.245/Chd/2020 pr e ce d i ng ye a r s , i t a p p l ie d f or gr a n t of a p p ro va l in th e imp ug ne d ye a r.
11 . As fa r a s th e Ld . C I T(E) 's fi nd i ng t ha t a p pl i ca n t so c ie ty is n ot e l i gi ble for a pp r ov a l u/s 10 ( 2 3C )( vi ) of th e Ac t on a ccou nt of th e de c is io n o f the Hon'b l e Ju r is di c tio na l H ig h C our t in th e ca se of P in e g ro ve I n te rn a ti on a l C h a r ita b l e Tr u st( su p ra ) wh i ch a d d r e sse d t he i ssue w he the r the soci e t ie s re g is te re d a s su ch q ua l ifi e d a s i n sti tut ions f or the pu r po se of gr a nt of e xe mp tio n u /s 1 0 ( 23 C ) ( vi ) of th e A ct, w e fi nd tha t t he Ld .C I T(E ) h a s cl e a r l y mi sr e a d a n d mi sa p p li e d the s a i d d e c is io n a s r i gh tl y po in t e d ou t by the L d . C oun se l for t he a ss e ssee . Th e H on 'b le H ig h C our t in th e s a id de ci si on ha d cle a r l y he l d t he so ci e tie s a l so as e l ig ible e d uca tio na l i ns titut ion s fo r e xe mpt ion u /s 10 ( 2 3C )( vi ) of th e Act a s i s e vi den t f r om th e r e le va n t po rt ion o f the or de r re p ro du ce d in the or de r of the Ld .C I T(E ) a l so . Th e a sse sse e ,a d mi tte d l y be ing r e gi ste re d a s a soc i e ty, i t q ua l i fi e d for e xe mp ti on u /s 1 0 ( 23 C ) ( vi ) of th e A ct ,a s pe r th e s aid de ci si on. I n vie w of the s a me , t he f in d in gs of the Ld .C I T(E ) on th is a c cou nt a l so, w e f in d i s inco rr e ct.
12 . I n v ie w of the a bov e we h ol d tha t th e re w a s n o b a sis a t a ll for d e n ia l of a p p r ova l u /s1 0 ( 23 C ) ( vi ) of t he A ct a n d th e or de r p a sse d b y th e Ld. C I T( E) i s s e t a si de a n d the Ld .C I T(E ) 12 ITA No.245/Chd/2020 is d ir e c te d t o gr a n t a p p ro va l to t he a sse ssee soci e t y i n a ccor d a n ce w i th l a w.
13 . I n the re s ul t, the a p p e a l of t he a sse s se e i s a l lo we d.
O r d e r p r on o u n ce d o n 3 0 . 0 3 . 2 0 2 1 .
Sd/- Sd/-
(R.L. NEGI) (ANNAPURNA GUPTA)
याय क सद य/Judicial Member लेखा सद य/Accountant Member
Dated: 30th March, 2021
*रती*
आदे श क % त&ल'प अ*े'षत/ Copy of the order forwarded to :
1. अपीलाथ+/ The Appellant
2. %,यथ+/ The Respondent
3. आयकर आयु-त/ CIT
4. आयकर आयु-त (अपील)/ The CIT(A)
5. 'वभागीय % त न0ध, आयकर अपील य आ0धकरण, च2डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानस ु ार/ By order, सहायक पंजीकार/ Assistant Registrar