IN THE INCOME TAX APPELLATE TRIBUNAL,

KOLKATA BENCH “A(SMC)”, KOLKATA

BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER

AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER

MA No.17/Kol/2022
(Arising out of ITA No. 06/Kol/2022)
Assessment Year: 2015-16

Sree Sree Mohan Mandir ITO, Ward-2(1), Exemp,

Ashram Trust (Previously ADIT, CIR-33,
Suri) Durgapur
Vs.
Sainthia, P.O. Sainthia,
Birbhum-731234.

PAN: AABTS 4775 K

(Appellant) (Respondent)

Present for:
Appellant by : Shri Vigyaneshwar Nath Datta, Advocate
Respondent by : Smt. Ranu Biswas, Addl. CIT, DR

Date of Hearing : 02.09.2022

Date of Pronouncement : 23.11.2022

ORDER

PER SONJOY SARMA, JM:

By this Miscellaneous Application, the assessee is seeking rectification

of the mistake alleged to have crept in the order of the Tribunal dated April
22nd, 2022 passed in ITA No. 06/Kol/2022.

2. We have heard the arguments of both the sides and also perused the
relevant material available on record. On the contention of ld. AR, the ld. DR
was fair enough and did not oppose the submission made by the AR of the
assessee. The tribunal vide its order dated 22.04.2022 has decided this
appeal observing as under:
“Keeping in view of the fact and the circumstances of the case
and relying on the decision of co-ordinate bench (supra) we are
of the view that while processing the return u/s 143(1) of the
 2
MA No. 17/KOL/2022
Sree Sree Mohan Mandir Trust
A.Y. 2015-16

Act, the issue whether the assessee is entitled for exemption u/s
11(2) of the Act cannot be adjudicated. Hence, we direct the AO
to verify the claim of the assessee afresh and pass appropriate
order in accordance with law.”

3. From the perusal of the above findings, we noticed that there was a
mistake apparent in the aforesaid Tribunal’s order dated 22.04.2022 (supra)
in paragraph no. 7. We, therefore, in the interest of justice modified the
above order in paragraph no. 7 as under:
“7. Keeping in view of the facts and circumstances of the case and relying on the
decision Co-ordinate Bench (supra). Hence we delete the disallowance made
and direct the AO allow the claim of the assessee.

4. In the result, the Miscellaneous Application of the assessee is

allowed.
Order pronounced in the open court on 23.11.2022.

Sd/- Sd/-
(RAJESH KUMAR) (SONJOY SARMA)
ACCOUNTANT MEMBER JUDICIAL MEMBER

Kolkata, Dated: 23.11.2022.

Biswajit, Sr. P.S.

Copy to:
1. The Appellant: Sree Sree Mohan Mandir Ashram Trust.
2. The Respondent: ITO, Ward-2(1), Exemp. (Previously ADIT, CIR-33,
Suri) Durgapur.
3. The CIT, Concerned, Kolkata
4. The CIT (A) Concerned, Kolkata
5. The DR Concerned Bench.

//True Copy// [

By Order

Assistant Registrar
ITAT, Kolkata Benches, Kolkata