THE KHEDBRAHMA TALUKA PRIMARY TEACHERS CO.OP. CREDIT SOCIETY LTD.,HIMATNAGAR vs. THE INCOME TAX OFFICER, WARD-1, HIMATNAGAR

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ITA 499/AHD/2022Status: DisposedITAT Ahmedabad20 March 2024AY 2017-18Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)2 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found the error to be apparent and allowed the application for a corrigendum. It directed that 'section 80P(2)(d)' should be read in place of 'section 80P(2)(a)(i)' in the specified paragraphs of the earlier order.

What were the facts?

The assessee filed an application requesting a correction in a previous ITAT order. The application stated that section '80P(2)(a)(i)' was wrongly mentioned instead of 'section 80P(2)(d)' in specific paragraphs of the order.

What were the issues?

The primary issue was the rectification of a typographical error in the citation of a section of the Income Tax Act in a prior appellate order.

Which sections of the Income-tax Act were involved?

Section 80P(2)(a)(i),Section 80P(2)(d),Section 254(1)

AI-generated summary — verify with the full judgment below

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

The Assessee moved an application dated 23/02/2024. It is stated in the said application that the section wrongly been mentioned as 'section 80P(2)(a)(i)' instead of ‘section 80P(2)(d)’ in Para Nos. 2, 3 & 6 of the aforesaid order. It was thus urged to rectify the appellate order dated 27.10.2023 passed under section 254(1) of the Act by issue of corrigendum mentioning a correct section, as "section 80P(2)(d)" in Paragraph Nos. 2, 3 & 6 of the ITAT order.

Page No 2 The Khedbrahma Taluka Primary Teachers Co.Op. Credit Society Ltd. vs. ITO

2.

We have gone through the application filed by the assessee for issuance of Corrigendum and our order referred above, we find that the error is apparent on record which needs rectification:

“In view of the above, we make correction that section 80P(2)(d) to be read in place of section 80P(2)(a)(i) in the Paragraphs Nos. 2, 3 & 6 of the order in 27.10.2023.”

3.

The corrigendum shall be integral part of the appellate order.

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