CIT- 1982 CHARITABLE TRUST,COIMBATORE vs. ITO EXEMPTIONS, CHENNAI, CHENNAI

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ITA 827/CHNY/2023Status: DisposedITAT Chennai15 March 2024Bench: SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL (Accountant Member)3 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal verified the materials on record and found the assessee's request to be correct. The name of the respondent in the cause title has been rectified as requested.

What were the facts?

This judgment is a corrigendum to a previous order dated 08.03.2023. The assessee requested a rectification of the respondent's name in the cause title. The respondent was incorrectly mentioned as 'The Income Tax Officer, Exemptions'.

What were the issues?

The primary issue was the incorrect mention of the respondent's name in the cause title of the tribunal's previous order.

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Respondent Appellant By ITA Nos. Appellant Respondent By (Shri) (Shri) M/s. CIT-1982 The Charitable Trust, Commissioner 14, Krishna Gardens, R. Clement N. Arjun of Income Tax Nanjundapuram Road, Ramesh Raj, CA (Exemption), Coimbatore – 641 036. Kumar, CIT Chennai. PAN: AACTC 8560B

M/s. Madurai Agri Business Incubation Forum, Directorate of The Agribusiness Commissioner H. R. Clement Development , of Income Tax Yeshwanth Ramesh Tamilnadu Agri (Exemption), Kumar, CA Kumar, CIT University, Chennai. Lawly Road, Coimbatore – 641 003. PAN: AALCM 8277H

M/s. Shri Ramajayam Charitable Trust, The 28, Third Cross Commissioner R. Clement N. Arjun Extension, of Income Tax Ramesh Thanthai Periyar Nagar, (Exemption), Raj, CA Kumar, CIT Puducherry – 605 005. Chennai. PAN: AAUTS 0393L

CORRIGENDUM The Respondent in the order of the Tribunal dated 08.03.2023 with respect to the Assessee’s appeals in ITA Nos.827/CHNY/2023 & 1137/CHNY/2023, is wrongly mentioned as ‘The Income Tax Officer, Exemptions’ as per the Form 36 filed by the assessee instead of “Commissioner of Income Tax (Exemption). The ld.counsel for the assessee vide his letters dated 13.03.2024 requested for rectification. After verifying the materials on record, I find the prayer of the assessee in the above stated letters to be correct. Hence in the order of the Tribunal in ITA Nos.827, 875 & 1136/CHNY/2023 dated 08.03.2023, the Respondent in the cause title for ITA Nos.827/CHNY/2023 & 1136/CHNY/2023 is hereby corrected and shall be read as follows:- Respondent Appellant By ITA Nos. Appellant Respondent By (Shri) (Shri) M/s. CIT-1982 The Charitable Trust, Commissioner 14, Krishna Gardens, R. Clement N. Arjun of Income Tax Nanjundapuram Road, Ramesh Raj, CA (Exemption), Coimbatore – 641 036. Kumar, CIT Chennai. PAN: AACTC 8560B M/s. Shri Ramajayam Charitable Trust, The 28, Third Cross Commissioner R. Clement N. Arjun Extension, of Income Tax Ramesh Thanthai Periyar Nagar, (Exemption), Raj, CA Kumar, CIT Puducherry – 605 005. Chennai. PAN: AAUTS 0393L It is ordered accordingly. (महावीर "सह ) (मनोज कुमार अ"वाल) (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) उपा"य" /VICE PRESIDENT लेखा सद"य/ACCOUNTANT MEMBER चे"ई/Chennai, "दनांक/Dated, the 15th March, 2024 RSR आदेश क" "ितिलिप अ"ेिषत/Copy to: 1. अपीलाथ"/Appellant

2.

""यथ"/Respondent 3. आयकर आयु" /CIT 4. िवभागीय "ितिनिध/DR 5. गाड" फाईल/GF.

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