CIT, EXEMPTIONS, CHENNAI V. MIFTHAAHUL JANNAH EDUCATIONAL AND CHARITABLE TRUST, TIRUPUR

MA 158/CHNY/2025

AI Insights

The case involves the Commissioner of Income Tax (Exemptions), Chennai, as the appellant, and Mifthaahul Jannah Educational and Charitable Trust, Tirupur, as the respondent. The Revenue filed a Miscellaneous Application (MA) to recall and rectify a previous order due to a contradictory phraseology used in the concluding paragraph of the order. The tribunal had initially directed the CIT (Exemptions) to readjudicate the matter de novo but inadvertently included a statement that contradicted this directive. The tribunal acknowledged the typographical error and corrected it to ensure clarity that the grounds were allowed for statistical purposes only, not affecting the substantive reassessment directive.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 792288 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 23-10-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AROON PRASAAD
• Assessee Lawyers: J. SARAVANAN
• Keywords: Charitable institution

Judgement Text

" आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI माननीय श्री मनु क ुमार धिरर ,न्याधयक सदस्य एवं माननीय श्री अमिताभ शुक्ला, लेखा सदस्य क े सिक्ष BEFORE HON’BLE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND HON’BLE SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./MA No.158/Chny/ 2025, धनिाारण वर्ा /Assessment Year: - (ITA No.1082/Chny/2025) The Commissioner of Income Tax, (Exemptions), Chennai. Mifthaahul Jannah Educational and Charitable Trust, No.1, M.K.M, compound, 1st Street, Noyyal Street, Tirupur, Tamil Nadu-641 604. [PAN: AAETM7514P] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Mr.J.Saravanan, Advocate प्रत्यर्थी की ओर से /Revenue by : Mr.Aroon Prasaad, Addl.CIT सुनवाई की तारीख/Date of Hearing : 14.11.2025 घोषणा की तारीख /Date of Pronouncement : 02.12.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M : This MA has been filed by the Revenue requesting for recalling of the order in ITA no. 1082/Chny/2025 dated 19.06.2025. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 The short point raised by the appellant Revenue is contradictory Phraseology used in the concluding para of the order. It has been contended that the tribunal in its impugned order had , while setting aside Printed from counselvise.com MA No.158 /Chny/2025 Page - 2 - of 3 the order, directed the Ld.CIT(E ) to readjudicate the matter de novo in accordance with law. It was stated that a contradictory interpretation is emanating from the order from the use of following line “….Accordingly, all the grounds of appeal raised by the assessee are allowed….”. It was therefore argued that the impugned mistake be rectified. 3.0 The Ld.AR of the assessee did not object to the proposal. 4.0 We have heard rival submissions in the light of material available on records. We have noted that the mistake pointed by the Ld.AR is real and is a case of inadvertent typographical omission. The mistake is rectified by substituting the phrase “….Accordingly, all the grounds of appeal raised by the assessee are allowed….”. in para 7.0 of the impugned order dated 19.06.2025 with the phrase“….Accordingly, all the grounds of appeal raised by the assessee are allowed for statistical purposes….”. 5.0 In the result, the MA of the Revenue is allowed. Order pronounced on 2nd , December-2025 at Chennai. Sd/- (मनु क ुमार धिरर) (MANU KUMAR GIRI) न्याधयक सदस्य / Judicial Member Sd/- (अधमताभ शुक्ला) (AMITABH SHUKLA) लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 2nd , December-2025. KB/- Printed from counselvise.com MA No.158 /Chny/2025 Page - 3 - of 3 आदेश की प्रतततलतप अग्रेतषत/Copy to: 1. अपीलार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - Chennai/Coimbatore/Madurai/Salem. 4. तवभागीय प्रतततनति/DR 5. गार्ड फाईल/GF Printed from counselvise.com "