SILA FOR CHANGE FOUNDATION,MUMBAI V. COMMISSIONER OF INCOME TAX (EXEMPTION), MUMBAI

MA 39/MUM/2025

AI Insights

The case involves Sila for Change Foundation, which filed Miscellaneous Applications arising from an earlier Tribunal order concerning their registration issues under the Income Tax Act. The Tribunal had previously dismissed their appeals but granted them the liberty to specify the memorandum of objects and file for final registration. The assessee sought to correct a typographic error in the Tribunal's order, changing 'specify' to 'modify' and requested the appeals to be partly allowed for statistical purposes. The Tribunal acknowledged the typographic error and corrected it, thus allowing the applications and modifying the earlier decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 314218 (ITAT-MUMBAI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: misc
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHANGEPATIL PUSHKARAJ RAMESH
• Assessee Lawyers: MANDAR VAIDYA; THIS TRIBUNAL
• Keywords: Competent authority

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI PRABHASH SHANKAR, (ACCOUNTANT MEMBER) MA No. 39/Mum/2025 (Arising out of ITA 4274/Mum/2024) Assessment Year: 2025-26 & MA No. 40/Mum/2025 (Arising out of ITA 4275/Mum/2024) Assessment Year: 2025-26 Sila for Change Foundation A-301, 3rd floor, Neelam Centre, Plot 249A, Worli, Mumbai-400030 PAN: ABGCS5333L Vs. Commissioner of Income-tax (Exemption) 601, 6th floors, Cumballa Hill, MTNL Building, Peddar Road, Dr. Gopalrao Deshmukh MArg, Cumballa Hill, Maharashtra-400026 (Appellant) (Respondent) Appellant by Shri. Mandar Vaidya Respondent by Shri Bhangepatil Pushkaraj Ramesh - Sr. AR Date of Hearing 02.05.2025 Date of Pronouncement 06.05.2025 ORDER Per: Smt. Beena Pillai, J.M.: MA No: 39/Mum/2025 (Arising out of ITA No: 4274/Mum/2024) & MA No: 40/Mum/2025 (Arising out of ITA No: 4275/Mum/2024) AY;2025-26 2 Present Miscellaneous Application is filed by the assessee arising out of order passed by this Tribunal in above referred appeals vide order dated 20/12/2024. 2. Ld. AR submitted that a typographic error crept in the impugned order in para 7 along with the conclusion that reads as under: “Liberty is granted to the assessee to specify the memorandum of the objects and file the application seeking final registration before the competent authority which may be considered in accordance with law. In the result appeals filed by the assessee stand dismissed. 2.1 The Ld.AR submitted that, in the above referred para the assessee seeks to rectify the word “specify” in the first line with “modify”. He submitted that the conclusion may be also be changed to partly allowed for statistical purposes due to the liberty granted to the assessee by this Tribunal. 2.1 He further submitted that, as per the directions of this Tribunal in the impugned order, the assessee carried out necessary amendment in the Memorandum of Association and the same has been updated with the Ministry of Corporate Affairs. He placed reliance on the page 295 of the paper book wherein, copy of the relevant form filed with the Ministry of Corporate Affairs with the amended memorandum along with the special resolution passed at the Extra Ordinary General Meeting of the members of the assessee is placed. The Ld.AR submitted that Ministry of Corporate Affairs vide e-mail dated 15/10/2024 MA No: 39/Mum/2025 (Arising out of ITA No: 4274/Mum/2024) & MA No: 40/Mum/2025 (Arising out of ITA No: 4275/Mum/2024) AY;2025-26 3 approved the amended Memorandum of Association and is placed on record before us. 2.2 The Ld. DR supported the orders passed by the authorities below. We have perused the submissions advanced by the both sides in the lights of record placed before us. 2.3 The typographic mistake crept in para 7 along with the conclusion deserves to be corrected. Hence for the para 7 and the conclusion shall be read as under: “7. Liberty is granted to the assessee to rectify the memorandum of the objects and file the application seeking final registration before the competent authority. Which may be considered in accordance with law. In the result appeals filed by the assessee stands allowed for statistical purpose”. 3. We however once again bring to the notice of the Ld.CIT(E) that, based on the amended Memorandum of Association, the provisional registration granted on 1/10/2021 may be considered in accordance with law. Accordingly, the Miscellaneous Application filed by the assessee stands allowed as indicated herein above. In the result the appeal filed by the assessee allowed MA No: 39/Mum/2025 (Arising out of ITA No: 4274/Mum/2024) & MA No: 40/Mum/2025 (Arising out of ITA No: 4275/Mum/2024) AY;2025-26 4 Order pronounced in the open court on 06/05/2025 Sd/- Sd/- (PRABHASH SHANKAR) (BEENA PILLAI) Accountant Member Judicial Member Mumbai: Dated: 06/05/2025 Divya R. Nandgaonkar, Stenographer Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order (Asstt. Registrar) ITAT, Mumbai "