M/S ANWAR SULTANA CHARITABLE TRUST, SRINAGAR V. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

MA 9/ASR/2021

AI Insights

The case involved a Miscellaneous Application filed by M/s Anwar Sultana Charitable Trust against an order of the ITAT dated 16.08.2021, which mistakenly referred to the trust as 'M/s Anwar Sultana Educational Trust'. The trust sought to correct this oversight. The ITAT acknowledged the typographical error and corrected the name in the official records, thereby allowing the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114765 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-02-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 21-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER M. A. No. 9/Asr/2021 (Arising out of ITA No. 140/Asr/2020) Assessment Year: NA M/s Anwar Sultana Charitable Trust, 29 - Housing Colony, Sanat Nagar, Srinagar [PAN: AAFTA 2878M] Vs. CIT (Exemptions), Chandigarh (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Rohit Mehra, CIT-DR Date of Hearing: 10.02.2023 Date of Pronouncement: 17.02.2023 ORDER Per Dr. M. L. Meena, AM: The Miscellaneous Application was filed by the Assessee against the order of the ITAT dated 16.08.2021 in ITA No. 140/Asr/2020. 2. The application raised by the assessee which reads as under: “2. The appellate order in this case was passed by the Hon’ble Income Tax Appellate Tribunal Bench Amritsar on 16.08.2021 in ITA No. 140/Asr/2020, where under appeal filed by the appellant trust was allowed MA No. 9/Asr/2021 Anwar Sultana Charitable Trust v. CIT 2 in favour of the assessee. However, due to the oversight name of the trust was wrongly mentioned in the appellate order as M/s Anwar Sultana Educational Trust, 29-Housing Colony, Sanat Nagar, Srinagar instead of M/s Anwar Sultana Charitable Trust, 29-Housing Colony, Sanat Nagar, Srinagar.” 3. From the record, it is verified that there was a typing mistake in the name of the trust. Accordingly, the appellant trust name may be read as M/s Anwar Sultana Charitable Trust, 29-Housing Colony, Sanat Nagar, Srinagar in place of M/s Anwar Sultana Educational Trust, 29-Housing Colony, Sanat Nagar, Srinagar. The order stand modified to that effect. 4. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 17.02.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr. PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(A), (4) The CIT concerned (5) The Sr. DR, I.T.A.T (6) The Guard File True Copy By Order