Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 1411 - AT - Income TaxRectification of mistake - application filled u/s 10(23C) filled to wrong authority - Grievance of the Revenue through this Miscellaneous Application is that the assessee has not filed any application in the office of the CCIT on 13- 03-2006 - HELD THAT:- From the various pages of the paper book, we find the assessee has filed the application in the prescribed form to the CCIT through the office of the CIT which has even been acknowledged by the ITO, Ward- 9(4), Akurdi, Pune vide his letter dated 23-06-2006. We find the Tribunal has already considered the application filed by the assessee. As per the note below Form No.56D the application form should be sent to the CCIT or DG through the CIT or DIT (Exemption) having jurisdiction over the assessee. Assessee has precisely done the same. The Tribunal after considering the application filed by the assessee through the office of the CIT has taken a view. Therefore, adjudicating the same on the basis of the Miscellaneous Application filed by the Revenue amounts to review of its own order by the Tribunal which is not permissible under the law. We therefore dismiss the Miscellaneous Application filed by the Revenue being devoid of any merit. The Miscellaneous Application filed by the Revenue is accordingly dismissed.
|