Madan Gupta Charitable Trust, SIROHI V. AO, MOUNT ABU

MA 6/JODH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1659 (ITAT-JODHPUR)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-03-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 17-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR DEEPAK SEHGAL
• Keywords: Charitable institution
• Section: 6

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K.SAINI, ACCOUNTANT MEMBER MA NO. 6/JU/2014 [A/O ITA NO. 331/JU/2012] [A.Y: 2005-06] MADAN GUPTA CHARITABLE TRUST VS. THE ASSES SING OFFICER NEAR BANAS PUMP, ABU ROAD MOUNT ABU DISTT. SIROHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : DR. DEEPAK SEHGAL DATE OF HEARING : 20.02.2014 DATE OF PRONOUNCEMENT : 12.03.2014 ORDER PER HARI OM MARATHA, J.M. THROUGH THESE MISCELLANEOUS APPLICATION [MA], THE ASSESSEE HAS SOUGHT RECTIFICATION OF ALLEGED MISTAK ES U/S 254(2) OF THE INCOME-TAX ACT, 1961 [HEREINAFTER REF ERRED TO AS 'THE ACT', FOR SHORT] IN THE TRIBUNAL ORDER [TO] DA TED 31.10.2013 PASSED IN ITA NO. 331/JU/2012 FOR AY 20 05-06. 2. AN APPLICATION U/S 254(2) OF THE ACT HAS BEEN SU BMITTED BY THE ASSESSEE BY POINTING OUT CERTAIN MISTAKES WHICH ARE APPARENT FROM THE RECORD IN THE APPELLATE ORDER, WHICH WE RECTIFY AS FOLLOWS: 2 (A) IN PARA 1 AT PAGE 1 THE A.Y. 1999-2000 MAY BE READ AS 2005-06. (B) IN PARA 2 AT PAGE 2, LINE NO 9, THE WORD FOUN D MAY BE READ AS FUND. (C) IN PARA 2.1 AT PAGE 3, LINE 4, AND AT PAGES 4, 5 AND 6 SECTION 10(23C)(IIID) MAY BE READ AS SECTION 10(23C)(IIIAD). 3 IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOWE D. ORDER PRONOUNCED IN THE COURT ON 12 TH MARCH, 2014. SD/- SD/- (N.K.SAINI) [HARI OM MARATH A] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 12 TH MARCH, 2014. VL/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT BY ORDER 4. THE CIT(A) 5. THE DR ASSISTANT REGISTRAR ITAT, JODHPUR