Aggarsain Public Educational Society, Samana V. CIT (Exemptions), Chandigarh

MA 29/CHANDI/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5475 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2016-2017
• Appeal Filed On: 24-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH,CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI B.R.R.KUMAR,ACCOUNTANT MEMBER MA NO. 29/CHD/2017 IN ITA NO. 485/CHD/2016 (UNDER SECTION 12AA OF THE ACT ) AGGARSAIN PUBLIC EDUCATIONAL SOCIETY, VS THE CIT(EXEMPTIONS), MAIN ROAD, SAMANA (PUNJAB) CHANDIGARH. PAN : AACAA0363P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI GAURAV MITTAL RESPONDENT BY : SMT.CHANDER KANTA, SR.DR DATE OF HEARING : 18.08.2017 DATE OF PRONOUNCEMENT : 30.08.2017 O R D E R PER B.R.R.KUMAR, ACCOUNTANT MEMBER : THE APPEAL IN ITA 485/CHD/2016 WAS HEARD ON 24.01. 2017 AND THE ORDER WAS PRONOUNCED ON 25.01.2017. 2. AT PARA NO.5 OF THE ORDER, IT WAS MENTIONED WE, THEREFORE, DEEM IT APPROPRIATE TO SET ASIDE THIS ISSUE BACK TO THE FILE OF LD. CIT(AP PEALS) TO BE DECIDED AFRESH . 3. THE ASSESSEE IN THE MISCELLANEOUS APPLICATION NO . 29/CHD/2007 BROUGHT TO OUR NOTICE THAT THE WORD CIT(APPEALS) MAY BE SUITABLY MODIFIED AS CIT (EXEMPTIONS). 4. SINCE IT IS A MISTAKE APPARENT ON THE RECORD, IT IS HEREBY ORDERED THAT THE WORD CIT(APPEALS) MAY BE REPLACED WITH THE WORD CIT ( EXEMPTIONS). 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. THIS ORDER MAY BE READ AS PART AND PARCEL OF THE O RDER DATED 24.01.2017 PASSED IN ITA 485/CHD/2016. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH AUGUST,2017. SD/- SD/- (SANJAY GARG) ( B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMB ER POONAM COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT,DR ASSISTANT REGISTRAR,ITAT/CHD