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of <h1>Tribunal upholds original decision on donation, corrects Assessment Year from 2004-05 to 2015-16.</h1> <h3>DCIT, Circle-13 (1), Kolkata Versus J.P. Financial Services Pvt. Ltd.</h3> The Tribunal dismissed the Department's miscellaneous application, asserting there was no error in its original decision concerning the donation made by ... Rectification u/s 154 - entitlement to weighted deduction - as pleaded in the application that the assessee had made donation to M/s Herbicure Healthcare Bio Herbal Research Foundation which was earlier recognised as scientific research institute and was grated certificate u/s 35(1)(ii) to receive donation and the donors of the said foundation could claim weighted deduction u/s 35(1) but approval to the said institution u/s 35(1)(ii) was withdrawn retrospectively, therefore the assessee was not entitled to weighted deduction. It has, therefore, been pleaded that the decision of the Tribunal [2019 (11) TMI 1843 - ITAT KOLKATA] was passed on wrong appreciation of facts HELD THAT:- AR has invited our attention to the impugned order of the Tribunal dated 13.11.2019 to point out that the above facts of withdrawal of approval to the said M/s Herbicure Healthcare Bio Herbal Research Foundation has been duly taken note of by the Tribunal in the impugned order. Since the aforesaid fact has already been looked into by the Tribunal and the issue has been adjudicated after considering the said fact, therefore, it cannot be said that any error apparent on record has occurred in the order of the Tribunal. Revenue through this application wants to re-contest the issue by way of review petition which cannot be allowed as per the provisions of the Act. The Revenue if is aggrieved by the order of the Tribunal it can file appeal to the higher authority/Hon’ble High Court. There is no merit in this petition of the Revenue and the same is accordingly dismissed. The Department filed a miscellaneous application claiming a mistake in the Tribunal's order regarding a donation made by the assessee to an institution. The Tribunal found no error in its decision and dismissed the application. The Assessment Year in the order was corrected from 2004-05 to 2015-16.
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