TERAPANTH YUVAK TRUST AIROLI,NAVI MUMBAI vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), MUMBAI

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ITA 4479/MUM/2018Status: DisposedITAT Mumbai15 April 2019AY 2018-192 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal reviewed the order and agreed that the mistakes were apparent on record. Consequently, the Tribunal issued a corrigendum to rectify these errors.

What were the facts?

The assessee brought to the Tribunal's notice several mistakes in a previously issued order dated 27.11.2018. These included an incorrect assessment year in the title and an incorrect date of order in the opening paragraph.

What were the issues?

The primary issue was the rectification of apparent mistakes in the Tribunal's own order, specifically concerning the assessment year and the date of the order.

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

ITA No. 7026/MUM/2016
ITA No 4479/Mum/2018

Read from the judgment's own cause title. This page is filed under one of them.

The “E” Bench of the Tribunal has decided the captioned appeal vide order dated 27.11.2018. The assessee has brought to the notice of the Bench, the following mistakes which are apparent in the said order: “a) In the title of the order assessment year is mentioned as Assessment Year 2018-1. In the form No. 36, there is no assessment year. The assessment year is to be deleted. b) In the opening para the order dated is mentioned as 24.5.2008, in the form No. 36, the date of communication of order is mentioned as 28.5.2018. Therefore, the date of order is 24.5.2018. This date of order is to be corrected as 24.5.2018. c) On top of the order at page 2, 3 and 4 (AY 2011-12) has been mentioned.”

2.

The applicant/assessee has further submitted that the aforesaid mistakes apparent on record may be rectified.

3.

We have perused the order dated 27.11.2018 in the light of the submission made by the applicant/assessee. In our considered view, the mistakes apparent are required to be rectified. Hence, by way of this corrigendum, we rectify the following mistakes apparent on the record: 4. In the title of the order as well as on the top of page 2, 3 and 4, of the said order, the words ‘Assessment Year 2018-19’ are removed. Hence, the title of the order appearing on all the four pages may be read as “ITA No. 4479/Mum/2018”.

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