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2016 (10) TMI 716 - ITAT BANGALORE

2016 (10) TMI 716 - ITAT BANGALORE - TMI - Rectification 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 th .....

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from record which is capable of being rectified under the provisions of section 254(2) of the Act. - Misc.Petn.No.63/Bang/2016 (In ITA No.820/Bang/2014) - Dated:- 26-8-2016 - SMT. ASHA VIJAYARAGAHVAN, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER For The Petitioner : Shri R.Chandrashekar, Advocate. For The Respondent : Shri Sunil Kumar Agarwal, Addl.CIT(DR) ORDER Per INTURI RAMA RAO, AM: The present Miscellaneous Petition is filed by the assessee alleging that this Tribunal, while .....

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of appeal, it is clear 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 assesseesociety 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. In this context, it is relevant to quote from the judgment of the Hon ble Madras High Court in the case .....

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can be corrected under s. 254(2). An error cannot be said to be apparent on the face of the record if one has to travel beyond the record to see whether the judgment is correct or not. An error apparent on the record means an error which strikes one on mere looking and does not need a long drawn out process of reasoning on points on which there may be conceivably two opinions. The error should not require any extraneous matter to show its incorrectness. To put it differently, it should be so ma .....

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attract the application of s. 254(2), the mistake must exist and the same must be apparent from the record. The expression "mistake apparent from the record" contained in ss. 154 and 254(2) has wider content than the expression "error apparent on the face of the record" occurring in order 47 r. 1 of CPC. The restrictions on the power of review under order 47 r. 1 of CPC do not hold good in the cases of ss. 254(2) and 154 of the Act. Sec. 254(2) does not confer power on the Tr .....

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unal s mistake, error or omission, it is its bounden duty to set it right. The purpose behind the enactment of s. 254(2) of the Act to amend any order passed under sub-s. (1), if any mistake apparent from the records is brought to the notice of the Tribunal, is based on the fundamental principle that no party appearing before the Tribunal, be it an assessee or the Department, should suffer on account of any mistake committed by the Tribunal. This fundamental principle has nothing to do with the .....

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r in law cannot be dealt with as a mistake apparent from the record. No error can be said to be apparent on the face of the record if it is not manifest or self-evident and requires an examination or argument to establish it. Where without any elaborate argument one could point to the error and say here is a substantial point of law which stares one in the face, and there could reasonably be no two opinions entertained about it, is a clear case of error apparent on the face of the record. Vide A .....

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xminarayan Hegde vs. Mallikarjun Bhavanappa Tirumale (1960) 1 SCR 890, Thungabhadra Industries Ltd. vs. Government of Andhra Pradesh, Rep. by the Dy. CCT AIR 1964 SC 1372, Batuk K. Vlyas vs. Surat Borough Municipality ILR 1953 Bom 191, Mrs. K.T.M.S. Umma Salma vs. CIT (1983) 144 ITR 890, 895 (Mad), Kil Kotagiri Tea & Coffee Estates Co. Ltd. vs. ITAT (1989) 75 CTR (Ker) 115 : (1988) 174 ITR 579 (Ker), CIT vs. R. Chelladurai (1979) 11 CTR (Mad) 157 : (1979) 118 ITR 108 (Mad), State of Tamil Na .....

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er s. 254(2) is not to review its earlier order but only to amend it with a view to rectify any mistake apparent from the record. What can be termed as "mistake apparent ?". "Mistake" in general means to take or understand wrongly or inaccurately; to make an error in interpreting; it is an error; a fault, a misunderstanding, a misconception. Mistake in taxation laws has a special significance. It is mostly subjective and the dividing line is thin and indiscernible. "Appa .....

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