Agarwal Vidyarthi Shikshan Sahayak Mandal, Dhule V. CIT-I, Nashik

MA 158/PUN/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1290 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 04-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VERMA
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI R.S. PADVEKAR JUDICIAL MEMBER AND SHRI R.K. PANDA ACCOUNTANT MEMBER MA NO. 158 /PN/2013 ARISING OUT OF ITA NO.928/PN/2010) AGARWAL VIDYARTHI SHIKSHAN SAHAYAK MANDAL, NADI KINARE, DHULE .. APPLICANT PAN NO. AAATA6539Q VS. CIT-I, NASHIK .. RESPONDENT MA NO. 159 /PN/2013 ARISING OUT OF ITA NO.928/PN/2010) CIT-I, NASHIK .. APPLICANT VS. AGARWAL VIDYARTHI SHIKSHAN SAHAYAK MANDAL, NADI KINARE, DHULE .. RESPONDENT PAN NO. AAATA6539Q ASSESSEE BY : SHRI NIKHIL PATHAK REVENUE BY : SMT. M.S. VERMA DATE OF HEARING : 06-12-2013 DATE OF PRONOUNCEMENT : 06-12-2013 ORDER PER R.K.PANDA, AM : THE ASSESSEE AS WELL AS THE REVENUE THROUGH THESE MISCELLANEOUS APPLICATIONS HAVE REQUESTED THE TRIBU NAL TO RECTIFY CERTAIN TYPOGRAPHICAL ERROR WHICH HAS CREPT IN THE ORDER OF THE TRIBUNAL. 2. BOTH THE SIDES SUBMITTED THAT THE TRIBUNAL WHILE PASSING THE ORDER DATED 15-02-2012 VIDE PARA 7 HAS RESTORED THE ISSUE TO THE FILE OF THE CIT(A) INSTEAD OF CIT SINCE THE ISSUE IS RELATE D TO DENIAL OF EXEMPTION U/S.80G BY THE CIT. BOTH OF THEM ACCORDI NGLY SUBMITTED 2 THAT NECESSARY RECTIFICATION ORDER MAY BE PASSED TO RECTIFY THE MISTAKE THAT HAS CREPT IN THE ORDER OF THE TRIBUNAL. 3. AFTER HEARING BOTH THE SIDES, WE FIND THE ISSUE BEFORE THE TRIBUNAL WAS DENIAL OF EXEMPTION U/S.80G BY THE LD. CIT. THEREFORE, THE MATTER SHOULD HAVE BEEN RESTORED TO THE FILE OF THE CIT INSTEAD OF CIT(A) WHICH HAS BEEN ERRONEOUSLY CREPT IN THE ORDE R OF THE TRIBUNAL. WE, THEREFORE, DIRECT THAT THE WORD CIT SHALL BE READ WHEREVER THE WORD CIT(A) IS APPEARING IN PARA 7 OF THE ORDER O F THE TRIBUNAL DATED 15-02-2012 AND ACCORDINGLY THE GROUNDS RAISE D IN THE APPEAL ARE SET-ASIDE TO THE FILE OF THE CIT. WE HOLD AND DIRECT ACCORDINGLY. THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSE E AS WELL AS THE REVENUE ARE ACCORDINGLY ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE AS WELL AS THE REVENUE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E. ON 6 TH DECEMBER, 2013. SD/- SD/- (R.S. PADVEKAR) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER SATISH PUNE DATED: 6 TH DECEMBER, 2013 COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. DEPARTMENT 3. THE D.R, A PUNE BENCH 4. GUARD FILE BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY ITAT, PUNE BENCHES, PUNE