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2016 (10) TMI 716 - AT - Income TaxRectification of mistake - Tribunal not adjudicated the submission of the assessee that at the time of grant of registration u/s 12AA of the Income-tax Act, 1961, the Director of Income-tax (Exemption) should not consider applicability of the provisions of section 13(1)(b) of the Act - Held that:- The assessee-society had neither raised ground to the effect that registration u/s 12AA cannot be denied, considering the provisions of section 13(1)(b) of the Act, nor the assessee-society has filed any evidence that pleading was made to this effect. The provisions of section 254(2) cannot be exercised to re-argue the matter afresh on different grounds or reasoning. The present Miscellaneous Petition is premised on the material which is not part of the record of the case. Therefore, we are of the considered opinion that the present Miscellaneous Petition is not maintainable as the assessee had failed to make out any mistake which is apparent from record which is capable of being rectified under the provisions of section 254(2) of the Act.
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