2016 (10) TMI 716

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....at at the time of grant of registration u/s 12AA of the Income-tax Act, 1961, the Director of Income-tax (Exemption) should not consider applicability of the provisions of section 13(1)(b) of the Act. Therefore, it is prayed that the order passed by the Tribunal may be recalled. 2. We heard rival submissions and perused material on record. On perusal of the memo of appeal and grounds of appeal, it is clear that the assessee-society had neither raised ground to the effect that registration u/s 12AA cannot be denied, considering the provisions of section 13(1)(b) of the Act, nor the assesseesociety has filed any evidence that pleading was made to this effect. The provisions of section 254(2) cannot be exercised to re-argue the matter afres....

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....order passed by it under s. 254(1) with a view to rectify any mistake apparent from the record either suomotu or on an application. In order to attract the application of s. 254(2), the mistake must exist and the same must be apparent from the record. The expression "mistake apparent from the record" contained in ss. 154 and 254(2) has wider content than the expression "error apparent on the face of the record" occurring in order 47 r. 1 of CPC. The restrictions on the power of review under order 47 r. 1 of CPC do not hold good in the cases of ss. 254(2) and 154 of the Act. Sec. 254(2) does not confer power on the Tribunal to review its earlier order. Under the garb of rectification of mistake it is not possible for a party to take further ....

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....cord if it is not manifest or self-evident and requires an examination or argument to establish it. Where without any elaborate argument one could point to the error and say here is a substantial point of law which stares one in the face, and there could reasonably be no two opinions entertained about it, is a clear case of error apparent on the face of the record. Vide Asstt. CIT vs. Saurashtra Kutch Stock Exchange Ltd. (2008) 219 CTR (SC) 90 : (2008) 12 DTR (SC) 346 : (2008) 305 ITR 227 (SC), Honda Siel Power Products Ltd. vs. CIT (2007) 213 CTR (SC) 425 : (2007) 295 ITR 466 (SC), Hari Vishnu Kamath vs. Ahmad Ishaque (1955) 1 SCR 1104, CIT vs. Keshri Metal (P) Ltd. (1999) 155 CTR (SC) 531 : (1999) 237 ITR 165 (SC), Deva Metal Power (P) Lt....

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....icance. It is mostly subjective and the dividing line is thin and indiscernible. "Apparent" means visible, capable of being seen, easily seen, obvious plain, open to view, evident, appears, appearing as real and true, conspicuous, manifest, seeming. The plain meaning of the word "apparent" is that it must be something which appears to be ex facie and incapable of argument and debate. If such a "mistake apparent on the face of record" is brought to the notice, s. 254(2) empowers the Tribunal to amend the order passed under s. 254(1). Amendment of an order does not mean obliteration of the order originally passed and its substitution by a new order. What is mistake apparent on the face of the record or where does a mistake cease to be mere mi....