ACIT (EXEMPTIONS), COIMBATORE V. G.R.D.TRUST, COIMBATORE

MA 90/CHNY/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2621 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-09-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-09-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 11-08-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण ‘ए’ ायपीठ चे ई म । IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कु मार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM M.A. No. 90/Chny/2022 (Arising out of ITA No. 2033/Chny/2019) ( िनधाBरण वषB / Assessment Year: 2015-16) ACIT (Exemptions) Coimbatore. बनाम / V s. M/s. G.R.D. Trust Kalaikadhir Buildings, 6/48 – Avinashi Road, Coimbatore – 641 037. थायी लेखा सं. /जीआइ आर सं. /P A N/ G I R No . AAAT T - 1 4 8 0 - B (अपीलाथ /Appellant) : ( थ / Respondent) अपीलाथ की ओरसे/ Appellant by : Shri AR V Sreenivasan (Addl. CIT) – Ld. DR थ की ओरसे/ Respondent by : None सुनवाई की तारीख/Date of Hearing : 30.09.2022 घोषणा की तारीख /Date of Pronouncement : 30.09.2022 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): 1. By way of this application, the revenue seeks correction in para-4 of Tribunal order passed on 06.04.2022 in the captioned appeal. It has been submitted that for claiming accumulation of income u/s 11(2), the assessee has to file Form No.10 read with Rule 17(2) and not Form No.10B as mentioned in the order. M.P No.90/Chny/2022 2 2. Concurring with the same, para-4 of the order is amended. The reference to Form No.10B, wherever it occurs in para-4, may be read as reference to Form No.10. The order stands amended accordingly. 3. The application stand allowed. Order pronounced on 30 th September, 2022. Sd/- (MAHAVIR SINGH) उपा12 /VICE PRESIDENT Sd/- (MANOJ KUMAR AGGARWAL) लेखा सद9 / ACCOUNTANT MEMBER चे*ई Chennai; िदनांक Dated : 30-09-2022. JPV JPVJPV JPV आदेशकीVितिलिपअ6ेिषत/Copy of the Order forwarded to : 1. अपीलाथ /Appellant 2. यथ /Respondent 3. आयकर आयु (अपील)/CIT(A) 4. आयकर आयु /CIT 5. िवभागीय ितिनिध/DR 6. गाड फाईल/GF