TaxTMI 
TaxTMI 
2019 (6) TMI 589
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....nch in ITA Nos. 3080 To 3084/Mum/2016 and ITA 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 or....
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....e this order, finding given by Hon'ble ITAT in AY 2003/04 which is reproduced as under. 'Para No. 7 In so far as taxability 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 specific....
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....during hearing. (Copy attached again). We humbly feel that there is mistake in the order as necessary ledgers has been filed in paper book on page no. 24 to 25 & were referred by AR during the course of hearing. 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 ....
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....ubmitted that the Tribunal has confirmed the action of the AO for denial of exemption u/s 11 of the Act, on the ground that the Ld. AR for the assessee fairly accepted that the violation referred to in section 13(1)(c) of the Act is 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 2....
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....essee to prove corpus donations and held that the assessee has not filed any evidences to prove that those donations are corpus donations. Even before us, no further evidences have been filed to controvert the findings of fact recorded by 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 applicat....