V S P M ACADEMY OF HIGHER EDUCATION,NAGPUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTION), PUNE

ITA 77/NAG/2023Status: DisposedITAT Nagpur31 July 2023Bench: SHRI R.S. SYAL (Vice President), SHRI S.S. VISWANETHRA RAVI (Judicial Member)2 pages

AI SummaryRemanded

What did the Tribunal hold?

The tribunal decided to include the name of Shri Dr. Milind Bhusari as the Authorized Representative for all the assessees. This correction was made to rectify an inadvertent error in the previous order.

What were the facts?

This judgment is a corrigendum issued by the Income Tax Appellate Tribunal (ITAT), Nagpur. It corrects an earlier order dated 25-07-2023. The correction pertains to the omission of the Authorized Representative's name for the assessees.

What were the issues?

The key legal issue was the omission of the Authorized Representative's name in a previous ITAT order, which needed to be corrected.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

The present corrigendum is being issued to correct the inadvertent error in not mentioning the name of Authorized Representative on behalf of the assessee in the order dated 25-07-2023. Thus, the name of Shri Dr. Milind Bhusari shall be read as Authorized Representative on behalf of the assessee in place of NONE for all the assessees.

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