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Issues involved: Rectification of error in the order passed by the Tribunal in ITA No. 4151/Mum/2010 regarding construction of a school and hospital by the assessee.
Summary: The Appellate Tribunal ITAT Mumbai, in the case of the assessee, addressed a Miscellaneous Application seeking rectification of an error in the order dated 28.10.2010 passed in ITA No.4151/Mum/2010. The assessee had argued that they constructed a school given to the Government and a hospital given to another trust. The Tribunal observed an error in stating that the hospital was given to the Government instead of a trust. The matter was remitted back to the Director of Income (Exemption) for verification. The Tribunal acknowledged the error and substituted the relevant paragraph in the order, emphasizing the need for verification of the construction and ownership details of the school and hospital. Consequently, the Miscellaneous Application was allowed, and the order was pronounced on 1st July, 2011.
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