M/s. Nesam Charitable Trust, Salem V. ITO, Salem

MA 189/CHNY/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6357 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-04-2011
• Assessment Year: misc
• Appeal Filed On: 03-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: G BASKAR; N CHANDRASEKAR
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH A : CHENNAI [BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER] M.P.NO.189/MDS/2010 [IN I.T.A NO. 14/MDS/2010] M/S NESAM CHARITABLE TRUST NO.262/125, NEW TRICHY BRANCH ROAD SALEM 636006 VS THE ITO WARD I(3) SALEM [PAN AAATN8722A ] (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI G.BASKAR & SHRI N.CHANDRASEKAR RESPONDENT BY : SHRI K.E.B RENGARAJAN, JR. STANDING COUNSEL O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THIS MISCELLANEOUS PETITION HAS BEEN FILED BY THE ASSESSEE- TRUST FOR RECTIFICATION OF A MISTAKE CREPT IN THE O RDER OF THE TRIBUNAL DATED 6.8.2010 IN I.T.A.NO. 14/MDS/2010. 2. AFTER GOING THROUGH THE TRIBUNAL ORDER IN QUESTI ON, WE FIND THAT IN LAST LINE OF PARA 6, DUE TO TYPOGRAPHICAL M ISTAKE THE DATE HAS BEEN MENTIONED AS 1.4.2007 INSTEAD OF 6.1.1998. T HE LAST LINE OF PARA 6 [PAGE 10] MAY BE READ AS THEREFORE, BY FOLLOWING THE MP 189/10 :- 2 -: TRIBUNAL ORDER IN QUESTION, WE CONDONE THIS DELAY A ND DIRECT THAT THE ASSESSEE BE GRANTED REGISTRATION SOUGHT FO R AS PER ITS APPLICATION WITH EFFECT FROM 6.1.1998 AS PER LAW . 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE- TRUST STANDS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 4.5. 2011. SD/- SD/- (DR. O.K. NARAYANAN) VICE-PRESIDENT (HARI OM MARATHA) JUDICIAL MEMBER DATED: 4 TH MAY, 2011 RD : COPY TO: 1. PETITIONER 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR