MEDICAL SERVICE SOCIETY,DELHI V. CIT EXEMPTION, DELHI, DELHI

MA 335/DEL/2025

AI Insights

The case involves the Medical Service Society, which filed a miscellaneous application to rectify mistakes in a previous Tribunal order concerning their registration under sections 12A and 80G of the Income Tax Act. The mistakes included an incorrect PAN number and the inclusion of details belonging to another entity, Model Village Trust. The Tribunal acknowledged these errors as typographical and corrected them in the order dated 4.2.2026. The corrections were made to ensure that the Tribunal's records accurately reflected the information pertaining to the Medical Service Society.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834585 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 08-09-2025
• Laws Referred To: Section 12A, Section 80G
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAVEEN DAS CHOWDHAURY
• Assessee Lawyers: DEEPESH GARG
• Section: 12A; 80G

Judgement Text

" 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘FRIDAY-E’, NEW DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER M.A.No. 335/Del/2025 In ITA no. 3336/Del/2024 Assessment Year: --- MEDICAL SERVICE SOCIETY, E-55A, 3RD FLOOR, ABUL FAZAL ENCLAVE-2, JAMIA NAGAR, OKHLA, NEW DELHI - 110 025 [PAN No. AAETM5281H) Vs CIT (EXEMPTION), DELHI (APPELLANT) (RESPONDENT) Appellant by Sh. Deepesh Garg, Adv. Respondent by Sh. Praveen Das Chowdhaury, Sr. DR Date of hearing: 30/1/2026 Date of Pronouncement: 4/2/2026 ORDER PER SUDHIR KUMAR, JM: This miscellaneous application has been moved by the assessee to rectify the mistakes crept in Tribunal’s common order dated 4.6.2025 passed in ITA No. 3336 & 3337/Del/2024. For this, appellant has made the following contentions:- “We respectfully acknowledge the receipt of the order dated 4.6.2025, passed by the Hon’ble Income Tax Appellate Tribunal, New Delhi. Printed from counselvise.com 2 It is respectfully submitted that certain inaccuracies have crept in the aforementioned order. I humbly request that the following apparent errors may kindly be considered for rectification. Supporting documentary evidence in respect of each point is enclosed herewith. 1. Incorrect mention of PAN (Page-1) : It has been mentioned the PAN as ‘AAGTM6481K’ instead of correct PAN ‘AAETM5281H’. Copy of PAN assessee society is enclosed as Annexure-1. 2. Details mentioned from page 11 to 14 do not belong to the assessee society whereas the same pertain to another assessee namely Model Village Trust which is evident from copy of ITAT order of Model Village Trust enclosed as Annexure-2. 3. The assessment years have been mentioned in the order inadvertently whereas the appeal pertain to section 12A & 80G which is evident from plain reading the ITAT order. Printed from counselvise.com 3 Since, the above mistakes constitute mistake apparent from records, therefore, it is humbly prayed that impugned order may kindly be rectified or any other relief may be provided to the assessee as the Hon’ble Bench may consider suitable as per law.” 2. Ld. DR did not controvert the aforesaid proposition. 3. We have heard the rival contentions and perused the records. We find considerable cogency in the contentions of the Ld. AR for the assessee that due to inadvertent typographical mistakes, the aforesaid mistakes have been crept in the Tribunal’s order dated 4.6.2025. We find that the Tribunal inadvertently the following mistakes have been crept in by the Tribunal in its order dated 4.6.2025:- A) Wrong PAN No. AAGTM6481K was mentioned at page no. 1 of the order 4.6.2025, which needs to be rectified. B) Inadvertently the Assessment year was mentioned as Assessment year : 2022-23 to 2024- 25 at page no. 1 of the order dated 4.6.2025, which needs to be removed as the same is not relevant. Printed from counselvise.com 4 C) Inadvertently following details mentioned from page 11 to 14 of the order dated 4.6.2025, which needs to be rectified. “…..4. From the perusal of the submissions / details, the following points / issues have been noted:- 1. From the examination of Income & Expenditure account of the assessee in AY 2021-22, 2022-23 & 2023-24, it is noted that the assessee has received following amount of donation during the last three years:- S.No. A.Y. Amount received in cash Amount received in cheque/ online transfer Total 1 2020- 21 3,45,000 1,00,000 4,45,000 2 2022- 23 20,90,850 11,16,153 32,07,003 3 2023- 24 45,70,500 40,57,033 86,27,533 It is clear from the above that the assessee has received mostly donation in cash from donors claimed to be of Kerala. The address of donors are incomplete, i.e. does not have House Number. 1. The assessee has not submitted narration of credit/debit entry above 10,000/- in the bank account Printed from counselvise.com 5 as required vide letter dated 17.1.2024 for verification of amount received and paid by the assessee. 2. It is noted that an amount of Rs. 16.79 lacs has been claimed on account of low cost house in FY 2023-24 and Rs. 29.93 lacs in FY 2022-23 and Rs. 5.54 lacs in FY 2021-22. The assessee was required vide letter dated 6.2.2024 to file details of beneficiaries alongwith confirmation of low cost house. The details of beneficiaries have been filed, but confirmations from the beneficiaries have not been filed. 3. The assessee was asked to furnish the details of contractors, who were engaged in construction of low cost house project and drinking water project vide notice dated 6.2.2024. It is noted that the assessee has submitted copy of agreement of contractors, which are on simply on plain paper, which have no legal sanctity. 4. The assessee has failed to file confiramtions from the donors exceeding Rs. 50,000/- to Rs. 1,00,000/- as required vide letter dated 17.1.2024. 5. The assessee has not filed details of beneficiaries of charitable activities to be of educational awareness menstrual hygiene, one teacher school, Printed from counselvise.com 6 hunger relief project, sanitation programme etc. claimed in assessment year 2023-24 and malnutrition free village programme in AY 2022-23. 5. In the light of above facts, the assessee has failed to file the necessary detail/evidence in support of genuineness of activities claimed to be carried out. Therefore, the present application filed in Form 10AB for grant of registration u/s. 12A(1)(ac)(iii) is hereby rejected. 6. Since the application filed in Form 10AB for grant of registration u/s. 12A(1)(ac)(iii) is rejected, the provisional registration granted vide order dated 1.10.2021 having unique Registration NO. AAGTM6481KE20218 issued for the period from A.Y. 2022-23 to 2024-25 is also cancelled…..” 3.1 After perusal of the aforesaid mistakes crept in tribunal’s order dated 4.6.2025, we deem it fit and proper to rectify the aforesaid inadvertent typographical mistakes in the following manner:- “I. The correct PAN mentioned at page No. 1 of the aforesaid Tribunal’s order may be read as “AAETM5281H”. II. Details mentioned from page 11 to 14 of the aforesaid Tribunal’s order may now be read as under:- Printed from counselvise.com 7 “…..4. From the perusal of the submissions / details, the following points / issues have been noted:- 1. From the examination of Income & Expenditure account of the assessee in AY 2021-22, 2022-23 & 2023-24, it is noted that the assessee has received following amount of donation during the last three years:- S.No. A.Y. Amount received in cash Amount received in cheque/ online transfer Total 1 2021-22 1,70,000 NIL 1,70,000 2 2022-23 1,50,000 4,76,500 6,17,500 3 2023-24 6,10,000 Nil 6,10,000 It is clear from the above that the assessee has received mostly donation in cash from donors claimed to be of Kerala. The address of donors are incomplete, i.e. does not have House Number. 6. It is noted that applicant has claimed expenses on account of blood donation camp, Covid-19 relief expenses, medical camp expenses etc. The assessee was required vide letter dated 06.02.2024 to file details of beneficiaries. The details of beneficiaries have been filed, but does not contains basic details like address, signature etc. Printed from counselvise.com 8 7. It is noted that the assessee has claimed expenses on account of travelling in FY 2022-23 amounting to Rs.1.17 lacs and in FY 2022-23 amounting to Rs. 33,425/-. The assessee has submitted the bill of same, but no justification has been filed, how they are related with the activities of the assessee company. 8. It is noted that the assessee submitted bill/vouchers of expenses, in which some bills are without the identity of vendor i.e. name and address of seller and S.No. of Bill etc., which cast a doubt on the genuineness of the bills. 5. In the light of above facts, the assessee has failed to file the necessary detail/evidence in support of genuineness of activities claimed to be carried out. Therefore, the present application filed in Form 10AB for grant of registration u/s. 12A(1)(ac)(iii) is hereby rejected. 6. Since the application filed in Form 10AB for grant of registration u/s. 12A(1)(ac)(iii) is rejected, the provisional registration granted vide order dated 31.12.2021 having unique Registration NO. AAETM5281HE20210 issued for the period from A.Y. 2022-23 to 2024-25 is also cancelled…..” III. Since these appeals pertain to registration u/s. 12A and approval u/s. Section 80G, hence, no Printed from counselvise.com 9 assessment years is relevant in both the appeals. The assessment years mentioned in the Tribunals’ order dated 4.6.2025 may now be treated as ‘Removed’. 4. Rest of the contents of the Tribunal’s common order dated 4.6.2025 passed in ITA No. 3336 and 3337/Del/2024 will remain unchanged. 5. In the result, the instant miscellaneous application is allowed in the aforesaid manner. 6. Order pronounced in the open court on 4.2.2026. Sd/- Sd/- (M. BALAGANESH) (SUDHIR KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER *SR BHATANAGGAR* Date:- 4.2.2026 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "