TMI Blog2014 (2) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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. - MA No. 89/PN/2013 (Arising out of ITA No. 672/PN/2009) - - - Dated:- 4-2-2014 - Shri R.S. Padvekar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that till 01.04.2009 no action was taken on the application for approval of the claimed exemption by the ld. Chief Commissioner. In our view two actions were possible by the Id. Chief Commissioner on the said pending application for approval i.e. firstly rejection of it and secondly approval of it. Neither of the two actions has been taken by the ld. Chief Commissioner on the application. ........ The Hon'ble ITAT has further observed on page 6 in para 7 of the said order that : .......... But here in the present case is third situation i.e. in-action of the Ld. Chief Commissioner on the application for approval of exemption. Now the question is as to whether such in-action can be treated as deemed approval of the claimed exem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r therefore is based on the wrong premise/assumption which had lead to a mistake. Since the mistake is apparent from record, the Hon ble ITAT may kindly rectify the order and pass the order accordingly . The Ld. Departmental Representative accordingly submitted that since the order is passed on the basis of certain factual errors as no application was filed before the CCIT, therefore, appropriate order may be passed by the Tribunal. 3. The Ld. AR on the other hand strongly opposed the Miscellaneous Application filed by the Revenue. Referring to Form No. 56D (a copy of which is placed in the Paper Book at Pages 27 to 30) he drew the attention of the Bench to Note No.1 of the said form according to which the application to the CCI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal 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. The 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 dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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