What did the Tribunal hold?

The Tribunal admitted the assessee's request for a corrigendum, acknowledging a typographical error in the previous order's operative para 13. The operative para 13 has been modified to reflect the correct decision.

The assessee filed a letter requesting a corrigendum to the order dated 04.03.2024. The assessee pointed out a typographical error in the operative para 13 of the said order.

What were the issues?

Correction of a typographical error in the operative paragraph of a previously issued tribunal order.

ITO vs Vaibhav Medical and Education… | ITAT Mumbai 2024

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI RAHUL CHAUDHARY, JM

CORRIGENDUM Per Padmavathy S, AM: In relation to the order passed in the case of the aforesaid assessee vide order dated 04.03.2024 the assessee has now filed a letter dated 17.07.2024 requesting for issuing a corrigendum effecting the change in the operative para 13 of the said order i.e. “13.IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLWOED”.

We have gone through the said letter and find merit in the same. We admit that this is a typographical error for which this corrigendum is hereby issued. In the operative para 13 the Tribunal has inadvertently held that “13.IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLWOED.” By this corrigendum we hereby modify the operative para 13 to read as “13. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED.”

M/s. Vaibhav Medical and Education Foundation

All the other contents in the said order shall remain un-amended and that this Corrigendum may be read as part and parcel of the order of the Tribunal dated 04.03.2024.

Order pronounced in the open court on 01-08-2024.

INCOME TAX OFFICER (EXEMPTION)-2(4), MUMBAI, CUMBALLA HILL, PEDDAR ROAD, MUMBAI vs. VAIBHAV MEDICAL AND EDUCATION FOUNDATION, MUMBAI

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