CLEAN AIR CLEAN LUNF FOUNDATION,NEW DELHI V. CIT (EXEMPTION), DELHI

MA 75/DEL/2025

AI Insights

The case involves the Clean Air Clean Lung Foundation, which filed Miscellaneous Applications against the order of the Income Tax Appellate Tribunal dated 13.12.2024. The applications were filed under section 254(2) of the Income Tax Act, 1961, seeking rectification of apparent mistakes in the Tribunal's order. The Tribunal acknowledged the typographical errors and corrected them, thereby allowing the applications. The hearing took place on 04.07.2025, and the decision was pronounced on 20.08.2025.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717103 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 21-03-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Assessee Lawyers: VISHAL GUPTA

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER MA Nos 75 & 76/DEL/2025 (A/o ITA Nos. ITA No. 2439 & 2340/DEL/2024) Clean Air Clean Lung Foundation Vs. The CIT(Exemption) 3rd Floor, 22/39-40, Delhi West Patel Nagar, New Delhi PAN: AAJCC 8676 Q (Applicant) (Respondent) Assessee By : Shri Vishal Gupta, CA Department By : Shri Ajay Kumar Arora, Sr. DR Date of Hearing : 04.07.2025 Date of Pronouncement : 20.08.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- With this order we shall dispose of the Miscellaneous Applications filed by the assessee u/s 254(2) of the Income tax Act, 1961 [for short, 'the Act'] for rectifying the mistakes apparent in the order of this Bench of the Tribunal dated 13.12.2024 for the above captioned A.Ys. Printed from counselvise.com MA Nos 75 & 76/DEL/2025 (A/o ITA Nos.2439 & 2340/DEL/2024) Clean Air Lung Foundation 2 2. We have perused the Miscellaneous Applications. We find that certain typographical mistakes have crept into the order of the Tribunal. We, accordingly, rectify the same as under: “At Paras 4 to 8, wherever the word “ld. CIT(A)” occurs, the same may be read as “ld. CIT(E)” 4. In the result, both the Miscellaneous Applications of the assessee in MA Nos. 75 and 76/DEL/2025 are allowed. The order is pronounced in the open court on 20.08.2025. Sd/- Sd/- [CHALLA NAGENDRA PRASAD] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 20th AUGUST, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com MA Nos 75 & 76/DEL/2025 (A/o ITA Nos.2439 & 2340/DEL/2024) Clean Air Lung Foundation 3 Sl No. PARTICULARS DATES 1. Date of dictation of Tribunal Order 2. Date on which the typed draft Tribunal Order is placed before the Dictation Member 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. P.S./P.S. 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. P.S./P.S 7. Date on which the final Tribunal Order is uploaded by the Sr. P.S./P.S. 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 for xerox 12. The date on which the file goes for endorsement 13. The date on which the file goes to the Superintendent for checking 14. The date on which the file goes to the Assistant Registrar for signature on the Tribunal order 15. Date on which the file goes to the dispatch section 16. Date of Dispatch of the Order Printed from counselvise.com "