SAHAJ SEVA TRUST,KOLHAPUR V. ITO EXEMPTION WARD, KOLHAPUR

MA 105/PUN/2025

AI Insights

The case involves Sahaj Seva Trust, which filed a Miscellaneous Application seeking the recall of an earlier Tribunal order due to an unadjudicated ground of appeal concerning an inadvertent tax addition. The Tribunal recognized the oversight and modified the previous order to include a directive for the Jurisdictional Assessing Officer to re-examine the issue of the double addition of Rs.31,33,247. The Tribunal's decision was based on the provisions of section 254(2) of the Income Tax Act, which allows for rectification of mistakes apparent from the record.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 849483 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-03-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Pune
• Assessment Year: 2014-2015
• Appeal Filed On: 30-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIDYA RATNA KISHORE
• Assessee Lawyers: VAIBHAV CHAUGULE

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER M.A. No.105/PUN/2025 (Arising out of ITA No.541/PUN/2025 निर्धारण वर्ा / Assessment Year : 2014-15 Sahaj Seva Trust, 398 E Ward, Ashish Chambers, Shahupuri, Kolhapur-416008 Maharashtra PAN : AACTS9170R Vs. Income Tax Officer, Exemption Ward, Kolhapur Applicant Respondent आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : By way of this Miscellaneous Application applicant has moved application seeking recalling the Tribunal order in ITA No.541/PUN/2025 order dated 06.05.2025 as Grounds of appeal No. 7 remained unadjudicated. This being a mistake apparent from record, the order requires recall/rectification u/s.254(2) of the Act. 2. We have heard both the sides and perused the Tribunal order dated 06.05.2025. On perusal of the same, we find merit in the contention made by ld. Counsel for the assessee that Grounds No. 7 raised by the assessee has not been adjudicated in the above order. The said ground reads as follows : Assessee by : Shri Vaibhav Chaugule (Through Virtual) Revenue by : Shri Vidya Ratna Kishore Date of hearing : 20.03.2026 Date of pronouncement : 27.03.2026 Printed from counselvise.com M.A. No.105/PUN/2025 Sahaj Seva Trust 2 “7. The Ld. CIT (A) NFAC erred in not directing the Ld. AO to rectify the mistake of Appellant of inadvertently adding an amount of Rs.31,33,247/- to column no. 10(i) of ITR which has been brought to tax while processing the return u/s 143(1).” 3. Therefore, the Tribunal order dated 06.05.2025 is recalled and considering the grievance of the assessee that there is double addition of Rs.31,33,247/-, we deem it appropriate to restore the issue to the file of ld. Jurisdictional Assessing Officer to verify the claim of the assessee and decide accordingly. Ground No.7 raised by the assessee is allowed for statistical purposes. 4. The Tribunal order dated 06.05.2025 is modified to this extent and shall form part of the said order. 5. In the result, the Miscellaneous Application of the assessee is allowed. Order pronounced on this 27th day of March, 2026. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दिन ांक / Dated : 27th March, 2026 Satish Printed from counselvise.com M.A. No.105/PUN/2025 Sahaj Seva Trust 3 आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, “B” बेंच, पुणे / DR, ITAT, “B” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. आिेश नुस र / BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune. Printed from counselvise.com "