ACIT, BIKANER V. J.R. Tantia Charitable Trust, SRIGANGANAGAR

MA 77/JODH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0876 (ITAT-JODHPUR)
• Duration Of Justice: 1 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-08-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 10-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Charitable institution; Application of stay

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 NOS. 76 TO 78/JU/2013 [A/O SA NOS. 26 TO 28/JU/2013] [A.Y: 2007-08 TO 2009-10] THE A.C.I.T VS. M/S J.R. TANTIA CHARITABLE TRUST CENTRAL CIRCLE UDYOG VIHAR SRIGANGANAGAR BIKANER PAN NO. : AAATJ 0615 Q (APPELLANT) (RESPONDENT) ASSESSEE/RESPONDENT BY : SHRI SURESH OJHA SHRI ASHOK KHATRI DEPARTMENT/APPLICANT BY : SHRI G.R. KOKANI DATE OF HEARING : 15.07.2013 DATE OF PRONOUNCEMENT : 30.08.2013 ORDER PER HARI OM MARATHA, J.M. THROUGH THESE MISCELLANEOUS APPLICATIONS [MAS], THE REVENUE HAS SOUGHT RECTIFICATION OF ALLEGED MISTAKE S U/S 254(2) OF THE INCOME-TAX ACT, 1961 [HEREINAFTER REF ERRED 2 TO AS 'THE ACT', FOR SHORT] IN THE TRIBUNAL ORDER [ TO] DATED 22.03.2013 PASSED IN STAY APPLICATION NOS. 26 TO 28/JU/2013 FOR A.YS. 2007-08 TO A.YS. 2009-10. 2. AN APPLICATION U/S 254(2) OF THE ACT HAS BEEN SU BMITTED BY THE REVENUE BY POINTING OUT CERTAIN MISTAKES WHICH ARE APPARENT FROM THE RECORD IN THE APPELLATE ORDER. 3. HOWEVER, THESE PETITIONS HAVE BECOME INFRUCTUOUS BECAUSE WE HAVE ALREADY DECIDED THE APPEALS TO WHICH THESE STAY PETITIONS PERTAIN TO. HENCE THESE APPLICATIONS ARE DISMISSED AS HAVING BECOME INFRUCTUOUS. OTHERWISE ALSO, THERE IS NO APP ARENT MISTAKE(S) POINTED OUT BY THE APPLICANT. 4 IN THE RESULT, THE M.AS. OF THE REVENUE ARE DISMI SSED. ORDER PRONOUNCED IN THE COURT ON 30 TH AUGUST, 2013. SD/- SD/- (N.K.SAINI) [HARI OM MARATH A] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 30 TH AUGUST, 2013. 3 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