1994 (5) TMI 284

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....e application under s. 254 of the Act ? (ii) Whether the order of the Dy. CIT(A) has been correctly interpreted by the learned Tribunal ? (iii) Whether, on the facts and circumstances of the case, the claim of the applicant under ss. 11 and 12 of the IT Act has been rightly rejected by the learned Tribunal?'' 2. The assessed claims to be a charitable trust, maintaining a Dharamshala for the use of general public. The trust was granted registration under s. 12A(a) of the Act as also benefit of ss. 11 and 12 up to and including the asst. yr. 1982-83. It appears that during the course of assessment proceedings for the relevant assessment years, the ITO found that funds of the trust had been diverted in the form of advances to vari....

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....rust can recover the money. Clearly from the above there is no security at all. Under these circumstances, I decline to interfere with the order of ITO." 3. The second appeals filed by the assessed to the Tribunal were again unsuccessful. No reference application against the said order of the Tribunal was filed. However, the assessed moved applications under s. 254(2) of the Act for rectification of the order on the ground that there was a mistake apparent from the record inasmuch as a statement alleged to have been made by the assessed's counsel before the Dy. CIT(A) was never made and the Tribunal's reliance thereon was erroneous and secondly the observations of the Tribunal to the effect that the plea of the assessed that t....

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....ct ground No. 3 raised in the memorandum of appeal before this Tribunal negatives the present contention." 4. Thereupon the assessed made applications to the Tribunal for referring the questions of law arising out of its order refusing rectification. The applications were rejected. Hence, the present applications. 5. Mr. B.N. Goswamy, learned counsel for the assessed, while conceding that question No. 3 does not arise out of the order of the Tribunal refusing rectification, has vehemently urged before us that the aforementioned question Nos. 1 and 2 do arise out of the order of the Tribunal. 6. We do not agree. Apart from the fact that the above findings of the Tribunal on both the grounds for rectification are pure findings of fact....