2016 (9) TMI 1263 - HC - Income Tax

Rectification of mistake under Section 12AA - correction of AY - Held that - This is communicated by a letter dated 19.08.2016 wherein it is stated that inadvertently the year from which the benefit of registration was written as Assessment Year 2015-16 instead of Assessment year 2009- 10 . The same was accordingly rectified. A copy of the letter together with the enclosure is taken on record as marked X . The petitioner s grievance so far as, this writ petition is concerned stands redressed. The consequential effect would have to be given in accordance with law. An appeal is pending before the CIT (Appeals) and before ITAT. The order of rectification shall be considered by the CIT (Appeals) and the Tribunal while disposing of the appeals. We would request the expeditiously disposal of the appeals. The petitioner shall be entitled to appear before the CIT (Appeals) and the Tribunal to invite their attention to a copy of this order.

Summary

The High Court of Punjab & Haryana rectified an error in an Income Tax Act order, changing the registration benefit year from 2015-16 to 2009-10. The petitioner's grievance was addressed, and the rectification order will be considered in pending appeals before the CIT (Appeals) and ITAT. The petitioner can appear before these bodies with a copy of the court's order. Case disposed of.