SHISHUKUNJ EDUCATIONAL SOCIETY ,INDORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BHOPAL, BHOPAL

आदेश/ O R D E R

Per B.M. Biyani, A.M.:

However, the said original order passed by Ld. PCIT(Central) has already been quashed by ITAT, Indore in order dated 28.04.2025 (Para no. 21 of order). Therefore, due to such development, there is a necessity to revise grounds and the grounds so revised, as mentioned below, would be sufficient to resolve assessee’s grievance. Ld. DR for revenue does not have any objection. Hence, the revised grounds as under, are taken on record and being adjudicated:

“a. That the Ld. Authority has erred in law and on facts in passing the impugned rectification order, which was premised entirely on the original order dated 30/09/2024 cancelling the Appellant's registration under Section 10(23C)(vi) of the Income Tax Act. b. That the Ld. Authority has erred in law in passing the impugned rectification order, as subsequent to its issuance, the Hon'ble Tribunal, vide order dated 28/04/2025 in has quashed the original order dated 30/09/2024, thereby nullifying the very foundation on which the rectification was based. Consequently, the impugned rectification order is rendered infructuous, void ab initio, and legally unsustainable, as it cannot independently survive in the absence of the original order. c. That the continuation or enforcement of the rectification order in the absence of the original order amounts to a manifest error, and is in direct contravention of settled principles of law, including the doctrine of consequential invalidity.”