AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2019 (6) TMI 589
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....TA Nos. 6952 To 6954/Mum/2017 dated 04/07/2018 for A.Y. 2005-06 to 2009-10 and 2012-13 to 2014-15. 2. The assessee has narrated facts and mistakes stated to be apparent from the order of the ITAT, Mumbai, dated 04/07/2018 for different Assessment Years A.Y. 2005-06 to 2009-10 and 2012-13 to 2014-15. The relevant contents of the miscellaneous application filed by the assessee are identical, therefore, it is necessary to reproduce the contents of miscellaneous application No.14/Mum/2019 for AY 2005- 06 and miscellaneous application No19/Mum/2019 as under:- MA No.14/Mum/2019 The Applicant, by the present application, prays for the rectification of certain apparent errors in the order dated 4th July 2018 passed by the Hon'ble Tribunal ....
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....lity of corpus fund is concerned, We direct the assessing officer to decide the issue afresh as per the provisions of the law" We humbly feel that there is mistake in the order as finding given in earlier year by coordinate bench should have been applicable to all the further years, Particularly more so the order of Ho'ble ITAT for AY 2003/04 has been followed for in para no. 12 for deciding the issue of exemption u/s 11. In view of the above, the Applicant humbly prays that the Hon'ble Tribunal rectifies its above order. The Applicant says that the Hon'ble Tribunal is specifically empowered to do so under section 254 (2) of the Act and that in any event, the Tribunal has inherent power to rectify, in the interest of justice....
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.... In view of the above, the Applicant humbly prays that the Hon'ble Tribunal rectifies its above order. The Applicant says that the Hon'ble Tribunal is specifically empowered to do so under section 254 (2) of the Act and that in any event, the Tribunal has inherent power to rectify, in the interest of justice, errors in the order, which came prejudice to any of the parties before it 3. The Ld. AR for the assessee, at the time of hearing, submitted that there are certain apparent errors in the order of the Tribunal dated 04/07/2018 in as much as the ground no.1 relating to taxability of corpus donations which has been decided by the Tribunal and set-aside the issue to the file of the Ld. AO to decide the issue afresh as per provisi....
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....perpetuated in subsequent years and such observations of the Tribunal is not based on any evidence because the assessee has not given any fresh loans to two trade unions for these assessment years, therefore, the action of the AO in denial of exemption u/s 11 of the Act is incorrect. The Tribunal has recorded the above finding referring to the evidence filed by the assessee during the course of hearing, therefore, the above observations constitutes mistakes apparent from record which requires rectification u/s 254(2) of the Act. Therefore, he prayed for recalling the order of the Tribunal dated 04/07/2018 in so far as the above issues are concerned. 6. The Ld. DR, on the other hand, submitted that the Ld. AR of the assessee fails to make o....
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....y the lower authorities. Under those facts, the Tribunal has concurred with the finding of the Ld. CIT(A) in so far as the issue of corpus donations are concerned. The facts involved in these years when compare to previous financial year are different, therefore, the Tribunal has decided not to follow the findings recorded by the Tribunal while set-aside the issue to the file of the Ld. AO. Hence, we are of the considered view that the facts and errors brought by the assessee in its miscellaneous application in respect of corpus donations is not a mistake apparent on record, which could be rectify u/s 254(2) of the Act. 8. In so far as, additional ground taken by the assessee for AY 2008-09 and 2009-10 in respect of carry forward and set ....