Congregation of the Sister of St Anne Samiti, Indore V. The CIT Exemption , Bhopal

MA 16/Ind/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2955 (ITAT-INDORE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-09-2022
• Assessment Year: misc
• Appeal Filed On: 26-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 12AA; 254(2)

Judgement Text

आयकर अपील य अ धकरण, इंदौर यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) MA No. 16/Ind/2022 (Arising out of ITA No. 44/Ind/2021) Congregation of the Sister of St. Anne Samiti Indore बनाम/ Vs. CIT,(Exemption), Bhopal (Appellant/Assessee) (Respondent/Revenue) PAN: AADAC7557Q Revenue by Shri A.G. Shastri, AR Assessee by Shri Ashish Porwal, Sr. DR Date of Hearing 02.09.2022 Date of Pronouncement 05.09.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. This Misc. Application u/s 254(2) of Income-tax Act, 1961 is preferred by assessee seeking rectification of the Order dated 29.06.2022 of ITAT, Indore Bench, in ITA No. 44/Ind/2021 by which the appeal of assessee was allowed. 2. Ld. AR submitted that the assessee filed application to Ld. CIT(Exemption), Bhopal [“Ld. CIT(E)”] for grant of registration u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961 w.e.f. 01.04.2019, which is very Congregation of the Sister of St. Anne Samiti MANo.16/Ind/2022 Page 2 of 4 much clear from the facts noted in Para No. 3 of the order of ITAT. Ld. AR submitted that ITAT was pleased to allow the appeal of assessee and direct the Ld. CIT(E) to grant registration. However, in the concluding para No. 7, a drafting-error has crept into by which the registration has been granted w.e.f. 01.04.1999 in place of 01.04.2019. Therefore, the mistake needs rectification. 3. We find merit in the submission of Ld. AR and observe that the mistake pointed out by Ld. AR is rectifiable u/s 254(2). We also confronted Ld. DR who fairly agreed. 4. In view of this, we allow the rectification sought for by Ld. AR and order that “01.04.1999” is substituted by “01.04.2019”. For the sake of clarity, we narrate below the original paragraph of our order and the rectified-version to be read in place thereof: Original paragraph Rectified version “Moreover the Ld. DR has not controverted the facts and submissions made by Ld. AR. Considering these facts and applicable law, we are of the view that the assessee deserves registration u/s 12AA w.e.f. 01.04.1999.” “Moreover the Ld. DR has not controverted the facts and submissions made by Ld. AR. Considering these facts and applicable law, we are of the view that the assessee deserves registration u/s 12AA w.e.f. 01.04.2019.” “In view of above discussion, we quash the order dated “In view of above discussion, we quash the order dated Congregation of the Sister of St. Anne Samiti MANo.16/Ind/2022 Page 3 of 4 28.01.2021 passed by Ld. CIT(E) and direct the Ld. CIT(E) to grant registration to the assessee u/s 12AA w.e.f. 01.04.1999 as applied for. Accordingly, we allow the Grounds raised by the assessee.” 28.01.2021 passed by Ld. CIT(E) and direct the Ld. CIT(E) to grant registration to the assessee u/s 12AA w.e.f. 01.04.2019 as applied for. Accordingly, we allow the Grounds raised by the assessee.” 5. In the result, this Misc. Application is allowed. Order pronounced as per Rule 34 of I.T.A.T. Rules 1963 on 05.09.2022. Sd/- Sd/- (SHRI SIDDHARTHA NAUTIYAL) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore दनांक /Dated : 05.09.2022 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore Congregation of the Sister of St. Anne Samiti MANo.16/Ind/2022 Page 4 of 4 1. Date of taking dictation 2. Date of typing & draft order placed before the Dictating Member 3. Date on which the approved draft comes to the Sr. P.S./P.S. 4. Date on which the fair order is placed before the Dictating Member for pronouncement 5. Date on which the file goes to the Bench Clerk 6. Date on which the file goes to the Head Clerk 7. Date on which the file goes to the Assistant Registrar for signature on the order 8. Date of dispatch of the Order