STAR EDUCATION TRUST, SURAT V. CIT(EXEMPTION), AHMEDABAD

MA 43/SRT/2023

AI Insights

The case involves The Star Education Trust, which filed a Miscellaneous Application to correct typographical errors in a previous order by the Income Tax Appellate Tribunal, Surat. The errors pertained to the incorrect citation of sections related to tax exemption under the Income Tax Act, 1961. The Tribunal had initially directed the CIT (Exemption) to grant an exemption under the wrong section, which was rectified upon the Trust's application. The Departmental Representative for the Revenue agreed that the typographical errors could be corrected.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 301714 (ITAT-SURAT)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 17-08-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 12-06-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SAPNESH SHETH
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM Miscellaneous Application No.43/SRT/2023 [Arising out of ITA No.539/SRT/2019] Assessment Year: (2019-20) (Physical Hearing) The Star Education Trust, 9A, Ratnanilam Apartment, Piplod, Surat - 395009 Vs. The CIT(Exemption), Ahmedabad. (Appellant) (Respondent) èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTS2856F Appellant by Shri Sapnesh Sheth, CA Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 18/08/2023 Date of Pronouncement 04/10/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: By way of the captioned Miscellaneous Application, the assessee has sought to point out that a mistake apparent from record within the meaning of section 254(2) of the Income Tax Act, 1961 (in short ‘the Act’) has crept in the order of the Tribunal dated 11.01.2023. 2. The main contention of the assessee in this Miscellaneous Application is that the Tribunal passed the order in favour of the assessee on 11.01.2023. However, while allowing the appeal of the assessee, the Tribunal has made one inadvertent typographical mistake in Para 17 of the order by giving directions to CIT (Exemption) to grant exemption to the assessee u/s 10(23)(vii) of I.T,. Act instead of 10(23C)(vi) and this creates difficulty to CIT(E) in granting the certificate of exemption to the assessee. Further, in the ground of appeal reproduced in para 2 of the Page | 2 MA.43/SRT/2023/AY.2019-20 The Star Education Trust Hon'ble ITAT, section “10(23)(vi)” has been mistakenly mentioned instead of section “10(23C)(vi)” mentioned in Form 36. The same is also prayed to be modified. It is therefore, prayed that suitable modification may be made in para 17 of the order of Hon'ble ITAT by granting exemption to the assessee trust u/s 10(23C)(vi) of I.T. Act instead of section 10(23C)(vii) of the I.T. Act. 3. On the other hand, Learned Departmental Representative (ld. DR) for the Revenue submitted that the typographical error in quoting the section in the Tribunal order, may be corrected. 4. We have heard both the parties and perused the material available on record. We note that Tribunal has committed an inadvertent typographical mistake in para no.17 of its order by giving direction of the CIT (Exemption), such typographical error is rectified below: “ld. CIT(Exemption) is directed to grant the exemption under section 10(23C)(vi) of the Act.” 5. Besides section 10(23)(vi) has been mistakenly mentioned in para 2 of the Tribunal order in grounds of appeal, instead of section 10(23C)(vi) mentioned in Form No.36. We rectify the mistake as follows: “On the facts and circumstances of the case as well as law on the subject, the Ld. Commissioner of Income Tax (Exemption) has erred in not granting exemption u/s 10(23C)(vi) of I.T. Act to the assessee trust.” 6. In the result, Miscellaneous Application filed by the assessee is allowed to the extent indicated above. Page | 3 MA.43/SRT/2023/AY.2019-20 The Star Education Trust Order is pronounced on 04/10/2023 in the open court. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER lwjr /Surat Ǒदनांक/ Date: 04/10/2023 SAMANTA Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // TRUE COPY // Assistant Registrar/Sr. PS/PS ITAT, Surat