SPS EDUCATIONAL AND WELFARE SOCIETY,GHAZIABAD vs. DCIT, CPC , BANGLORE

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ITA 2676/DEL/2019Status: DisposedITAT Delhi23 August 2024AY 2014-15Bench: SHRI M. BALAGANESH (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)2 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 rectified its earlier order, directing that the Assessment Year 2015-16, erroneously mentioned in the cause title and paragraph 2, be read as the correct Assessment Year 2014-15. This correction applies to the original Tribunal order dated 31.08.2022 for ITA No.2676/Del/2019.

What were the facts?

The Income Tax Appellate Tribunal issued a corrigendum to its order dated 31.08.2022, addressing an error where the Assessment Year in the cause title and paragraph 2 was incorrectly stated as 2015-16. The correct Assessment Year for the appeal, ITA No.2676/Del/2019, should have been 2014-15.

What were the issues?

Correction of the Assessment Year erroneously stated in the Tribunal's original order dated 31.08.2022.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Assessment Year: 2014-15 SPS Educational and Welfare Vs DCIT-CPC, Society, Bangalore. 206-207, Ansal Satyam, RDC, Ghaziabad. PAN: AAQTS2096E (Appellant) (Respondent) Assessee by : Shri Akhilesh Kumar, Advocate Revenue by : Shri Abhishek Kumar, Sr.DR Date of Hearing : 04.08.2022 Date of Pronouncement : 31.08.2022 CORRIGENDUM In this case, in the Tribunal order dated 31.08.2022, a mistake has crept in inasmuch as the Assessment Year in the cause title of the order as well as in para 2 of the order has been wrongly mentioned as 2015-16 whereas the correct Assessment Year for which appeal in was filed was Assessment Year 2014-15.

2.

Therefore, the correct assessment year in the cause title of the said Tribunal order dated 31.08.2022 in the above appeal as well as in para 2, third line of the order (in the sentence, “The Income tax return for A.Y. 2015-2016

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