KUSH INNOVATIVE FOUNDATION,NEW DELHI V. CIT EXEMPTION, NEW DELHI

MA 236/DEL/2025

AI Insights

The case involves Kush Innovative Foundation as the applicant and The C.I.T(E) as the respondent, concerning a Miscellaneous Application filed under section 254(2) of the Income Tax Act, 1961. The application sought to rectify a typographical mistake in the Tribunal's order dated 12.02.2025. The error pertained to the incorrect mention of the professional designation of Shri Naveen Kumar in the Tribunal's order. The Tribunal acknowledged the mistake and corrected the designation in the official records.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775211 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 08-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Assessee Lawyers: NAVEEN KUMAR; NAVEEN KUMAR

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER MA No 236/DEL/2025 (A/o ITA No. 3456/DEL/2024 Kush Innovative Foundation Vs. The C.I.T(E) 3028, D-3, Vasant Kunj New Delhi New Delhi PAN : AAJCK 2314 D (Applicant) (Respondent) Assessee By : Shri Naveen Kumar, Adv Department By : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing : 22.08.2025 Date of Pronouncement : .09.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- With this order we shall dispose of the Miscellaneous Applications filed by the Revenue 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 12.02.2025 for the above captioned A.Y. Printed from counselvise.com 2 MA No236/DEL/2025 Kush Innovative Foundation 2. We have perused the Miscellaneous Application. We find that a certain typographical mistake has crept into the order of the Tribunal. In the caption of the Tribunal order [supra], the professional designation of Shri Naveen Kumar has been incorrectly mentioned. We, accordingly, rectify the same as under in the caption to read as under: Assessee By : Shri Naveen Kumar, Adv Shri Gaurav Gupta, CA 3. In the result, the Miscellaneous Application of the assessee in MA No. 236/DEL/2025 is allowed. The order is pronounced in the open court on 03.09.2025. Sd/- Sd/- [MADHUMITA ROY] [NAVEEN CHANDRA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 03rd SEPTEMBER, 2025. VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, Printed from counselvise.com 3 MA No236/DEL/2025 Kush Innovative Foundation ITAT, New Delhi 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 "